§ 490 Exemption From Special Ad Valorem Levies and Special Assessments
§ 491 Conservation Easement Agreement Exemption; Certain Towns
§ 491*2 Conservation Easement Agreement Exemption; Certain Towns
§ 491-A Conservation Easement Agreement Exemption; Certain Towns
§ 491-A*2 Conservation Easement Agreement Exemption; Certain Towns
§ 492 Ascertainment of Amount of Special Assessment in Certain Cases
§ 494 Taxation of Exempt Property Upon Transfer of Title or Possession in Certain Instances
§ 494-A Exemption From Taxation of Property Upon Transfer of Title in Certain Instances
§ 495 Exemption Reports
§ 496 Voluntary Renunciation of an Exemption

Terms Used In New York Laws > Real Property Tax > Article 4 > Title 3

  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Chambers: A judge's office.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Oath: A promise to tell the truth.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Statute: A law passed by a legislature.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.