N.Y. RPT Law § 587

§ 587. List of watershed conservation easements and watershed\nagricultural easements. The city shall annually transmit to the\ncommissioner, to the assessors of each assessing unit in which the city\nhas acquired watershed conservation easements and watershed agricultural\neasements, and to town or county assessors, who prepare a copy of the\napplicable part of the town or county assessment roll for village tax\npurposes as provided in subdivision three of section fourteen hundred\ntwo of this chapter, for each such village in which such easements have\nbeen acquired, a list of all such easements therein. Such list shall be\nused by the assessors in preparing the assessment roll or, for village\ntax purposes the copy of the applicable part, and shall include the\nappropriate allocation factor or factors, and each such easement shall\nbe entered as a separate parcel on the tentative assessment roll by the\nassessor.\n