N.Y. RPT Law § 540

§ 540. List to be supplied by commissioner. The commissioner shall\nannually transmit to the assessors of each assessing unit containing\nstate lands subject to taxation, and to town or county assessors, who\nprepare a copy of the applicable part of the town or county assessment\nroll for village tax purposes as provided in subdivision three of\nsection fourteen hundred two of this chapter, for each such village\ncontaining state lands subject to taxation, a list of all such lands\ntherein, which list shall be used by the assessors in preparing the\nassessment roll or copy of the applicable part thereof for village tax\npurposes. Such list shall include any common law and conservation\neasement therein made subject to taxation pursuant to this title and the\nappropriate allocation factor or factors which shall be entered as a\nseparate parcel on the tentative assessment roll by the assessor.\n