Agricultural District Legislation in New York: As Amended Through 1989
Gardner, Kenneth V.
Amendments to the Agricultural District Law enacted in 1988. Two chapter amendments were passed by the legislature and signed into law by the Governor in 1988. Chapter 159 of the Laws of 1988 amended Section 301, to include maple syrup as a crop under sub-division 2(f) and the definition "farm woodland11 was modified to delete maple syrup from the definition. (See Section 301, Page 8.) Chapter 736 of the Laws of 1988, which was signed into law in late December, has three provisions for modifying the Agricultural District Law. First, Section 306 was amended to clarify the penalty provisions as they apply to land in eight-year commitments which is converted to non-farm use. Under the new provisions, when a conversion occurs the commitment is violated and penalty taxes are levied on the basis of nine times the taxes saved in the last year that an assessment benefit was obtained, plus an additional 6 percent compounded annually not to exceed eight years. In addition the penalty applies to only that portion of the land converted. (See Section 306, Page 24.) Another provision of Chapter 736 requires assessors to annually report to the State Board of Equalization and Assessment all penalty taxes imposed in both agricultural districts as well as in eight-year commitments. (See Sections 305, d(v) and Section 306, c(iii).) A definition of the meaning of "conversion" was added (See Section 301, 8, Page 9.)
A.E. Ext. 90-04
Charles H. Dyson School of Applied Economics and Management, Cornell University