§ 587. List of watershed conservation easements and watershed
agricultural easements. The city shall annually transmit to the
commissioner, to the assessors of each assessing unit in which the city
has acquired watershed conservation easements and watershed agricultural
easements, 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 in which such easements have
been acquired, a list of all such easements therein. Such list shall be
used by the assessors in preparing the assessment roll or, for village
tax purposes the copy of the applicable part, and shall include the
appropriate allocation factor or factors, and each such easement shall
be entered as a separate parcel on the tentative assessment roll by the
assessor.