N.Y. Real Prop. Tax Law § 454

Indians

Applied in 2 court decisions — leading case Cayuga Indian Nation of New York v. Seneca County (2017)

Most recently applied in Cayuga Indian Nation of N.Y. v. Seneca Cnty. (December 2018)

2014-09-22

§ 454. Indians. The real property in any Indian reservation owned by\nthe Indian nation, tribe or band occupying them shall be exempt from\ntaxation and exempt from special ad valorem levies and special\nassessments to the extent provided in section four hundred ninety of\nthis chapter.\n

Official source: NYS Open Legislation (New York State Senate). Reproduced from public-domain New York statutes; confirm against the official source for the current text. Not legal advice.