1. Except as provided by section nine hundred nine of this title, the city of Amsterdam is hereby authorized to enact a local law, ordinance
or resolution providing for the imposition of taxes for city purposes at separate
and different rates for land and improvements. For purposes of this title, the term “improvements” means real property as defined
in paragraph (b) of subdivision twelve of section one hundred two of this chapter.
2. The tax rates imposed in accordance with this title shall be determined in accordance
with the provisions of the local law, ordinance or resolution enacted pursuant to
this section, except that the tax rate imposed upon improvements may not exceed the
tax rate imposed upon land.
3. The provisions of this title shall not apply to property assessed pursuant to article
six of this chapter or to property for which ceiling assessments are established pursuant
to titles two-A and two-B of article four of this chapter. The rate of tax imposed on such property shall be determined as if all real property
on the assessment roll were taxed at the same rate.
4. In no event shall the provisions of this title be construed to authorize the imposition
of real property taxes in excess of the limitation established by the state constitution.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?
Welcome to FindLaw's Cases & Codes
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.