§ 540. List to be supplied by commissioner. The commissioner shall
annually transmit to the assessors of each assessing unit containing
state lands subject to taxation, and to town or county assessors, who
prepare a copy of the applicable part of the town or county assessment
roll for village tax purposes as provided in subdivision three of
section fourteen hundred two of this chapter, for each such village
containing state lands subject to taxation, a list of all such lands
therein, which list shall be used by the assessors in preparing the
assessment roll or copy of the applicable part thereof for village tax
purposes. Such list shall include any common law and conservation
easement therein made subject to taxation pursuant to this title and the
appropriate allocation factor or factors which shall be entered as a
separate parcel on the tentative assessment roll by the assessor.