Research

Scope and Content Note

These are assessment notices (and a few redemption notices) against the state for local improvements on state lands.

Chapter 435 of the Laws of 1886 required municipal officials with authorization to assess lands for local imrovements to notify the comptroller about such improvements, and their assessment of any state lands involved. The notification had to show the purpose for which the assessment was made, the law authorizing it, and the state lands and amounts for which they were assessed. Such assessments would be payable by the comptroller; state lands were not to be sold for unpaid assessments, and any such sales were declared void by the law.

Most often the improvements cited are street pavings, gradings, or sewer construction. Most of the filing municipalities are located in western or central New York.