582-A - Value of Lands and Structures Supporting Non-Residential Water Dependent Activities.

NY Real Prop Tax L § 582-A (2019) (N/A)
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(a) Within a marine district as provided in the coastal zone management local waterfront revitalization program under article forty-two of the executive law, or within a state approved comprehensive harbor management plan, as defined in subdivision ten of section nine hundred eleven of the executive law;

(b) On lands under lease from the state or the thruway authority for non-residential purposes considered to support water dependent activities;

(c) For the purpose of berthing and mooring of recreational vessels, and the storage thereof, or a boatyard, marine service facility, charter or sports fishing station, bait and fuel operations, marine towing; and

(d) For any other non-residential purpose that requires the use of waterfront lands in order to function or provide marine services.