§ 560. Abandoned subdivisions. 1. Whenever more than five years has
elapsed after the subdivision of any tract of land into lots, plots or
sites, with or without proposed streets, the owner of such tract or any
part thereof composed of two or more contiguous lots may, by an
instrument in writing, duly executed and acknowledged, describing such
land, disclaim and abandon such subdivision including any streets not
opened, accepted or used by the public and which are not necessary for
the use of an owner or occupant of any part of such tract. Thereafter,
for the purpose of assessment, the lands described therein shall be
regarded as a single tract, provided a copy of such instrument is filed
(a) with the assessors, (b) if such tract is wholly or partly within a
village, with the clerk of each such village, and (c) if such tract is
wholly or partly within the unincorporated area of a town, with the town
clerk of each such town, and, if a map of such subdivision has been
filed in the office of a recording officer, provided such instrument is
recorded in the office of such recording officer. A notice of the
recording shall be endorsed by the recording officer upon the map at the
time of recording the instrument.

2. Neither the assessors nor the recording officer shall accept such
an instrument unless it has endorsed thereon or attached thereto a
certificate of the county treasurer and a certificate of the collecting
officer of any city, town or village wherein such property or any part
thereof is situate, stating that all taxes which have been levied
against such property have been paid according to the records in the
office of the person making the certificate and a receipt of the clerk
of each village or town in which any part of such tract is situate for
the filing of such instrument and a certificate of the county director
of real property tax services that the fee authorized by section five
hundred three of this article, if any, has been paid. In such counties,
no subdivision of any tract of land into lots, plots or sites or any
part thereof shall be abandoned, nor shall the county land map or the
county tax map be changed or altered to indicate such an abandonment
except as provided in this section.