* § 907. Differential tax rates for land and improvements. 1. Except
as provided by section nine hundred nine of this title, the city of
Amsterdam is hereby authorized to enact a local law, ordinance or
resolution providing for the imposition of taxes for city purposes at
separate and different rates for land and improvements. For purposes of
this title, the term "improvements" means real property as defined in
paragraph (b) of subdivision twelve of section one hundred two of this
chapter.

2. The tax rates imposed in accordance with this title shall be
determined in accordance with the provisions of the local law, ordinance
or resolution enacted pursuant to this section, except that the tax rate
imposed upon improvements may not exceed the tax rate imposed upon land.

3. The provisions of this title shall not apply to property assessed
pursuant to article six of this chapter or to property for which ceiling
assessments are established pursuant to titles two-A and two-B of
article four of this chapter. The rate of tax imposed on such property
shall be determined as if all real property on the assessment roll were
taxed at the same rate.

4. In no event shall the provisions of this title be construed to
authorize the imposition of real property taxes in excess of the
limitation established by the state constitution.

* NB Expired July 1, 2001