N.Y. PAR Law § 15.11

§ 15.11 Temporary use by former owners. 1. The commissioner, or the\ngoverning body of a municipality with the approval of the commissioner,\nmay make agreements with respect to any lands acquired pursuant to this\narticle by the state or by such municipality, respectively, whereby such\nlands may continue to be occupied and used by the former owners, their\ntenants or assigns, for a period not exceeding ten years from the date\nof acquisition of such lands, provided that during the period of such\noccupancy, such lands shall remain on the assessment rolls of the\nmunicipality, school districts and other districts in which they are\nlocated and shall be subject to real estate taxes and assessments in the\nsame manner as privately owned lands. The right of a former owner to\noccupy and use such lands shall be conditioned on the prompt payment of\nthe full amount of such taxes and assessments, with interest and\npenalties, if any. Neither the state nor the municipality shall be\nliable for real estate taxes or assessments on such lands during such a\nperiod. A copy of any such agreement shall be filed with the county\nclerk of the county in which such lands are located. Nothing herein\ncontained shall be construed to limit the authority of the commissioner\nto accept conditional grants, bequests or devises of property under\nother provisions of this chapter.\n 2. Notwithstanding anything contained in this article to the contrary,\nthe governing body of any municipality, without the approval of the\ncommissioner, may acquire lands pursuant to this article for the\npurposes contained in this article, without the aid of funds made\navailable thereby, and upon such purchase may enter into an agreement\nfor the use of such property as outlined in this section, subject,\nhowever, to the terms and conditions contained herein.\n