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AN ACT
To amend titles one and two, chapter thirteen of the Revised

Statutes, in relation to property liable to taxation and the
assessment thereof.

The People of the State of New York, represented in Senate and Assembly, do enact as follows:

Titles one and two, chapter thirteen, part one, of the Revised Statutes, are hereby amended so as to read as follows:

TITLE 1. Of the property liable to taxation.

TITLE 2. Of the place and manner in which property is to be assessed.

TITLE I.

Of the Property Liable to Taxation.
SEC. 1. Real estate subject to taxation.
2. Meaning of the term "land," "real estate," and "real

property.”
3. Specified personal property liable to taxation, the shares

and corporate franchises of moneyed corporations.
4. Real estate subject to supplemental taxation, on building

occupancy valuation equal to three times the rent of

buildings.
5. Building occupancy assessment an equivalent of the personal

property, expense and consumption of occupiers.
6. Building occupancy tax may be recovered by owners from

occupiers.
7. Meaning of "taxable property,” and “building occupancy

valuation."
8. Land sold by the State, though not conveyed to be assessed.
9. Property exempt from taxation.

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SECTION 1. All lands within this state, whether owned by individuals or corporations, shall be liable to taxation on their full, real and actual value, subject to the exemptions hereinafter specified.

$ 2. The term “land,” as used in this chapter, shall be construed to include the land itself, all buildings and other articles erected upon or affixed to the same, all wharves or piers, including the value of the right or grant to collect wharfage or dockage thereon; all bridges, railroad structures, cuts, embankments, culverts, sidings and tracks, and the iron thereon, and including the iron and other fixtures owned by any railroad company, and permitted or authorized to be laid or placed in any public roads, streets or grounds; all gas and water pipes owned by any incorporated company, including said pipes laid in any public street or place; all trees and underwood growing thereon, and all mines, minerals and quarries in and under the same, except mines belonging to the State; and the terms “real estate," and "real property,” whenever they occur in this chapter, shall be construed as having the same meaning as the term “land,” thus defined.

$ 3. The following personal property shall be liable to taxation :

1. The shares of banks, or banking associations, organized under the national banking law, located and doing business within this State.

2. The shares and corporate franchises of banks, or banking associations or individual bankers, doing business under the general banking law of this State.

3. The shares and corporate franchises of all trust companies doing business within this State and organized under the laws thereof.

4. The shares and corporate franchises of all other corporations, divided into shares, organized under the laws of this State, and engaged in the business of receiving deposits.

5. The shares and corporate franchise of all fire, inland and marine insurance companies, organized under the laws of this state, and the privileges of foreign fire insurance companies.

§ 4. All real estate subject to taxation shall be liable to an additional or supplemental taxation, on an additional or supplemental assessment of a sum equal to three times the rent or rental value of all buildings thereon, for the length of time actually occupied, during the year terminating December 31st previous to making the assessment, or for the parts of said buildings occupied as aforesaid; but no assessment shall be made, under the provisions of this section, in reference to buildings or parts of buildings occupied by the corporations enumerated and made subject to taxation on their corporate franchises and privileges in section three of this title. The tax imposed according to the provisions of this section, shall be known as the “building occupancy” tax, and shall be a charge and a lien the same as other real estate taxes on the lots or parcel of land on which the occupied buildings are situated, and may be collected by distraint on the personal property of the person to whom said tax may be assessed, or by sale of the premises, or otherwise, and in the same manner as other taxes upon real estate are collected.

$ 5. The building occupancy assessment shall be deemed to be the equivalent or estimate of the value of the personal property owned, in the possession or under the control of the occupiers, as owners or tenants (and not as boarders or lodgers), of buildings or parts of buildings, or the index of said occupiers' expense or consumption made liable to taxation.

$ 6. Any owner of real estate paying, or his real estate being subject to the building occupancy tax, may add the tax, or the pro

rata proportion of it, to the rent payable in respect of such occupied buildings, and he shall be entitled to collect the said tax from the tenant by distraint, and he shall have the same remedies for recovering the same as for rent in arrears, unless there is a contract between the parties that the landlord shall pay the building occupancy tax.

$ 7. “Taxable property” shall be construed to mean taxable assessments or valuations, and “building occupancy valuation” shall be construed to mean a sum equal to three times the rent or rental value of the buildings, or parts of buildings, occupied for the previous year, which are subject to building occupancy valuation by the provisions of this title; and all annual or other direct taxes levied on "taxable property,” by a rate or per cent, shall be levied upon the aggregate of the real estate, personal and building occupancy valuations within the district or territory where the tax may be levied, and assessed according to the provisions of this chapter.

$ 8. Lands sold by the State, though not granted or conveyed, shall be assessed and taxed in the same manner as if aotually conveyed.

$ 9. The following property shall be exempt from taxation:

1. All property not made subject to assessment and taxation by laws hereafter enacted, or by title first and second of this chapter.

2. All property exempt from taxation by the Constitution of this State, or under the Constitution of the United States.

3. All property belonging to this State, any municipal corporation thereof, any town, county, school district, or the United States.

4. Every building owned and occupied by an incorporated college, academy, or other incorporated seminary of learning; every building for public worship, and the several lots wherean such buildings are situated.

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5. The property of charitable and other corporations exempt from taxation according to the provisions of their charters.

6. The property of every public library.

7. Cemeteries, tombs, and rights of burial, so long as the same shall be dedicated for the burial of the dead, and the property of a “soldier's monument association."

8. Every poor-house, asylum or hospital for the poor, every almshouse, house of industry or industrial school-house, every house belonging to and occupied by an incorporated company for the reformation of offenders, or to improve the moral condition of seaman.

9. All lands belonging to any agricultural society, and permanently used for show grounds, during the time so used.

10. And Indian reservation lands while in the possession of Indians in tribal relations and exercising tribal authority.

TITLE II.

Of the Manner in which Property shall be Assessed. ART. 1. Manner of assessment of the building occupancy tax on

real estate. ART. 2. Manner of assessing the shares and corporate franchises of

specified moneyed corporations. ART. 3. Manner of assessing real estate. ART. 4. Manner of making the assessment roll, and the duties of

assessors and supervisors. ART. 5. State tax commissioner, his duties, and the equalization of

the State tax.

ARTICLE FIRST. Of the Manner and Place of Assessment of Building Occupancy

Tax on Land.
SEC. 1. When building occupancy tax shall be assessed, and to whom.

2. Manner of estimating the rent of buildings.
3. The rent or rental value of building to include certain land.

4. Aggregate building valuation assessed on each lot of land. SECTION 1. Land shall be assessed for the building occupancy valuation to the same party to whom it shall be assessed in the assessment roll for the real estate valuation.

§ 2. In estimating rent or rental value of any assessably occupied building, the actual and bona fide rent thereof, if the said rent has been a fair and equitable one, and proportionate to the value of the

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