Public-domain · open source
OpenJurist

N.Y. Real Prop. Tax Law § 481

Taxation of land used for agricultural production

Applied in 1 court decision — leading case Matter of Tower Hill 2014, LLC v. Town of Amenia (2022)

Most recently applied in Matter of Tower Hill 2014, LLC v. Town of Amenia (May 2022)

2014-09-22

§ 481. Taxation of land used for agricultural production.\nNotwithstanding any other provision of this chapter, land used in\nagricultural production as that term is defined in section three hundred\none of the agriculture and markets law, shall be assessed and taxed in\nthe manner provided by article twenty-five-AA of the agriculture and\nmarkets law.\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.