Research


Scope and Content Note

Each volume in this series contains schedules of state-owned taxable lots within the Adirondack Forest Preserve and the Catskill Forest Preserve. The tax figures include school, highway, and special district (fire, water, etc.) taxes, and taxes rejected by the State Comptroller in previous years because of erroneous assessments.

Individual lots are usually listed under the name of the patent or tract of which they are a part. Each entry states the lot number, location, acreage, assessed valuation, and the amount of taxes. Often the entries include remarks on the presence or absence of forest cover (e.g. "lumbered," "second growth," "burned," etc.).

The schedule for each town is filled out by the collector of taxes and bears his affidavit as to the accuracy of the "account of taxes on wild or forest lands belonging to the state." It also contains a certificate by the county treasurer stating that he has compared the schedule with the town assessment roll filed in his office and found it to be correct.

State lands subject to taxation for all purposes include the following: "wild or forest lands" within the Forest Preserve (in the Adirondack and Catskill Parks); unimproved land within the Allegany State Park; unimproved lands in Palisades Interstate Park; and reforestation areas, game management areas or refuges, and fish hatcheries, in certain towns. Certain other state lands are only partially exempt from taxation.