New York State Conservation Commission Assessment Rolls of Towns In Which the State Owns Forest Preserve Land

Rolls are arranged chronologically by year and then alphabetically by town.

Laws of 1886, Chapter 280, continued by Laws of 1892, Chapter 488, Laws of 1896, Chapter 908, and Consolidated Laws of 1909, Chapter 62, Section 22, required the tax assessors of towns in which forest preserve lands were located to file with the Comptroller copies of the assessment rolls for those towns. The forest preserve lands listed in those assessment rolls were assessed and taxed like other lands within the counties in which the towns were located. The forest preserve was established by Laws of 1885, Chapter 283, and comprised state-owned lands within designated mountainous counties. The forest preserve lands were situated within the Adirondack Park, established in 1892, and the Catskill Park, established in 1904."

The series consists of individually bound property assessment rolls for towns, predominantly in the Adirondack Park, in which the state owned "wild or forest" lands. Each roll is divided into sections for taxable residents, lands of non-residents, and wild or forest lands belonging to the state. Assessment books used in the later years included in this series combined resident and non-resident assessments into a single, real property section.

Resident sections list names of taxable residents; number of lot (if applicable); description and character of land (cleared, lumbered, divided, residence, hotel, business, etc.); number of acres; value of real estate; value of personal estate (infrequently listed); and total valuation (if multiple parcels owned).

Non-resident sections list number of lot; name of tract, patent, etc. and description of part in question; number of acres; character of land (cleared, lumbered, divided, forest, etc.); and value of land. State land sections list number of lot; name of tract, patent, etc. and description of part in question; number of acres; character of land (cleared, lumbered, divided, forest, etc.); and value of land.

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