* § 908. Separate entries for land and improvements. 1. The city assessor shall prepare the assessment roll in accordance with the provisions of section five hundred two of this chapter, except that provision shall be made for the separate entry on the assessment roll of the amount of the total assessment allocated to improvements.

Terms Used In N.Y. Real Property Tax Law 908

  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

2. The tax levying body of the city of Amsterdam shall make provision for separate entries of the amount of tax to be paid on the assessment of the land component and the assessment of the improvements component of each parcel of real property.

3. Notwithstanding the provisions of subdivision three of section five hundred two of this chapter, the assessment of land and the assessment of improvements shall be subject to individual review pursuant to articles five and seven of this chapter without regard to the total assessment of the parcel.

* NB Expired July 1, 2001

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