N.Y. RPT Law § 530

§ 530. Construction of terms. As used in this title:\n 1. "Taxes" and "taxation" shall include special ad valorem levies.\n 2. "Lands" and "state lands" shall, include conservation easements\ncreated pursuant to title three of article forty-nine of the\nenvironmental conservation law within the Adirondack or Catskill parks,\nas those areas are defined in such law and common law easements on land\nwithin the Adirondack or Catskill parks created for conservation\npurposes and such easements on lands within the watershed of Hemlock and\nCanadice lakes in the towns of Livonia, Conesus, West Sparta and\nSpringwater in Livingston county, the towns of Canadice and Richmond in\nOntario county and the town of Wayland in Steuben county. "Lands" and\n"state lands" shall in no event include lands used by the state for\nhighway or parkway purposes or lands acquired for such purposes though\nnot in actual use therefor if construction of a highway or parkway\nthereon is in good faith contemplated.\n 3. Notwithstanding any other provision of law, for purposes of\nparagraph j of section five hundred thirty-two of this title, the term\n"taxation" shall be construed to include special assessments.\n