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MATTER OF TOWN OF INDIAN LAKE v. STATE BD. OF EQUALIZATION & ASSESSMENT OF THE STATE OF NEW YORK

26 A.D.2d 707 (1966)

In the Matter of The Town of Indian Lake et al., Respondents, v. State Board of Equalization and Assessment of the State of New York et al., Appellants

Appellate Division of the Supreme Court of the State of New York, Third Department.

July 1, 1966

REYNOLDS, J.

Involved are two tracts of land, the Salmon Lake tract and the Cascade Lake tract, located in Hamilton County which were acquired by the State in 1962. Section 532 of the Real Property Tax Law provides that "All wild or forest lands owned by the state within the forest preserve" shall be "subject to taxation for all purposes". Furthermore then subdivision 1 of section 63 of the Conservation Law (now § 3-0121, subd. 11) states that subject...

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