For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

§ 24-301 — Assessment of city property used for water purposes

New York City Administrative Code (current through L.L. 2026/147, enacted September 12, 2026, and amendments effective through October 10, 2026) · NYC Admin. Code § 24-301

Corpus is an independent public-information project, not the official City of New York website. Stable reference URL

§ 24-301 Assessment of city property used for water purposes.

a. The lands taken, or to be taken, for storage, reservoirs, or for other constructions necessary for the introduction and maintenance of a sufficient supply of water in the city, or for the purpose of preventing contamination or pollution, shall be assessed and taxed in the counties in which they are or may be located, in the manner prescribed by law, exclusive of the aqueducts. b. This section shall not be construed to prevent the assessors in the county of Nassau from assessing for taxation the pumping stations and buildings located in such county.