§ 219. Reforested lands. 1. The board of supervisors shall have power
to purchase, acquire, or accept by gift lands for purposes of
reforestation and/or lease for the purpose of aiding in discovering and
removing oil and/or gas from such reforested land and adequately plant,
fence and otherwise maintain said lands for purposes of watershed
protection, development of oil and gas retrieval, the production of
timber and forest products and for recreation and kindred purposes. The
title of the lands so acquired shall be vested in the county and such
lands shall be forever devoted for the purposes aforesaid and none
other; provided, however, the board of supervisors of any county in its
discretion may convey to the state of New York without charge any lands
or rights or interests therein at any time or in any manner acquired by
the county for the purposes of this subdivision and which the
environmental conservation commissioner shall deem proper to acquire
under the provisions of section 3-301 of the environmental conservation
law and such lands when so conveyed shall be forever devoted to the
purposes herein stated. Trees, timber and other forest products, gas
and/or oil may be sold or otherwise disposed of in such manner as the
board of supervisors may direct, not inconsistent with any rules and
regulations prescribed by the environmental conservation commissioner;
and the same may be conveyed to the state of New York.

2. (a) Such lands shall be exempt from state and county taxes, but for
the purposes of all other taxes and assessments shall be assessed at a
valuation not exceeding the purchase price thereof, or if acquired by
gift, at the value thereof for purposes of reforestation not exceeding
the average valuation computed by taking the assessed valuations of such
lands for two years previous to such gift. Reforested lands of a county
acquired by tax title shall not be assessed at a greater valuation than
that appearing on the last assessment roll before the sale which was the
basis of such tax title.

(b) The assessment of such lands may be increased or decreased without
regard to the provisions of this subdivision to reflect any change in
the level of assessment of all other property on the assessment roll of
the city, town or village as provided in title two of article twelve of
the real property tax law. The commissioner of taxation and finance
shall certify a change in level of assessment factor subject to the
provisions of title two of article twelve of the real property tax law.

(c) Adequate appropriations shall be made for the payment of such
taxes by the county treasurer to the collectors of the several tax
districts in which said lands are located.

3. The board of supervisors may appropriate sums for carrying out the
provisions of this section and may be reimbursed by the state up to
fifty per centum of the amount by it appropriated, such reimbursement,
however, not to exceed in any year for any county the sum of five
thousand dollars. In order to obtain state assistance, the board of
supervisors shall cause to be filed in the office of the conservation
department not later than January twentieth following the end of the
calendar year in which such appropriation was made, a certificate
executed by the chairman and clerk of the board of supervisors setting
forth the amount of such appropriation and the previous expenditures
made by the county for like purposes under this section and particularly
the funds supplied therefor by the state, with a plan indicating the
purposes for which such sum is to be expended and the manner in which
such plan is to be executed. If the proposed plan and the expenditures
theretofore made by the county for reforestation purposes shall be
approved by the conservation commissioner, he shall recommend to the
governor, the legislature and the department of audit and control the
amount which in his opinion should be contributed by the state to the
county for carrying out such plan and thereupon there shall be
appropriated from any money in the treasury of the state not otherwise
appropriated, an amount equal to the sum so recommended.

4. In addition to such appropriations the state shall without charge
to the county supply it for planting upon the lands owned and acquired
by it for reforestation purposes such trees as shall be deemed by the
conservation commissioner as best suited for the lands to be reforested
and the trees so supplied shall be used by the county for such purpose
and no other in accordance with instructions from the conservation
department.

5. The powers granted to boards of supervisors by this section shall
not be deemed to defeat or impair the provisions of section sixty of the
conservation law or of any other law enacted for the promotion of
forestry but are intended to be supplemental thereto.