Albany County, NY
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2023-03-21
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Division 3: Resolutions
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Chapter 360 Finance and Taxation
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Article V Agricultural Assessment of Horse Boarding Operations
- Division 1: Charter
- Ch C Charter
- Division 2: Local Laws
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 9 Contracts and Purchasing
- Ch 17 Ethics and Financial Disclosure
- Ch 23 Fire Insurance Proceeds
- Ch 44 Mass Transportation
- Ch 51 Nature and Historical Preserve
- Ch 58 Officers and Employees
- Ch 65 Property, County
- Ch 79 Traffic Safety Board
- Part II: General Legislation
- Ch 100 Air Pollution
- Ch 102 Airport
- Ch 106 Alcohol and Controlled Substances
- Ch 110 Animals
- Ch 117 Bicycles and Scooters
- Ch 125 Child Protection
- Ch 130 Corrections
- Ch 135 Economic Development
- Ch 138 Employment Practices
- Ch 142 Energy Conservation
- Ch 146 Environmental Review and Protection
- Ch 153 Farming
- Ch 157 Fees and Charges
- Ch 161 Firearms and Weapons
- Ch 165 Fireworks
- Ch 170 Food Service Establishments
- Ch 175 Freshwater Wetlands
- Ch 187 Home and Day Care Providers
- Ch 191 Human Rights
- Ch 194 Hunting
- Ch 210 Oil and Gas Operations
- Ch 218 Pesticides
- Ch 226 Retail Sales
- Ch 233 Sewers and Sewage Disposal
- Ch 242 Smoking and Tobacco Products
- Ch 247 Solid Waste
- Ch 253 Stormwater Management
- Ch 258 Streets and Sidewalks
- Ch 265 Tattooing and Body Piercing
- Ch 270 Taxation
- Ch 274 Taxicabs
- Ch 279 Towing
- Ch 288 Vehicles
- Ch 292 Veterans
- Ch 297 Water
- Division 3: Resolutions
- Ch 305 Affirmative Action Plan
- Ch 307 Agricultural Districts
- Ch 315 Airport
- Ch 320 Boards, Committees, Commissions and Agencies
- Ch 329 Children and Families
- Ch 332 Corrections and Correctional Facility
- Ch 335 County Facilities
- Ch 338 Defense and Indemnification
- Ch 342 Departments
- Ch 346 Development Corporations
- Ch 353 Energy and Environmental Sustainability Policy
- Ch 357 Fees
- Ch 360 Finance and Taxation
- Ch 360 Art V Agricultural Assessment of Horse Boarding Operations
- § 360-9 Findings and authority.
- § 360-10 Applications.
- Ch 364 Flag Policy
- Ch 376 Hunting and Trapping
- Ch 382 Internet and Electronic Account Privacy Protection
- Ch 386 Investment Policy
- Ch 395 Landlords and Tenants
- Ch 400 Land Use
- Ch 404 Legislation, Adoption of
- Ch 410 Local Food Purchasing Policy
- Ch 418 Mental Health Clinics
- Ch 421 Nondiscrimination Policy (Title VI Plan)
- Ch 425 Personnel Policies and Benefits
- Ch 429 Pesticide Use
- Ch 434 Property, Disposition of
- Ch 440 Public Utility Service
- Ch 445 Purchasing and Contracts
- Ch 455 Records, Public Access to
- Ch 463 Senior Community Service Program
- Ch 469 Smoking
- Ch 475 Stormwater Management
- Ch 488 Workplace Violence Prevention Policy
- Disposition List
- Ch DL Disposition List
[Adopted 6-10-1996 by Res. No. 168-1996]
In accordance with Article 25-AA of the New York State Agriculture
and Markets Law, certain lands used for agricultural production may
qualify for an agricultural assessment. New York State Agriculture
and Markets Law § 301 defines land used in agricultural
production as not less than 10 acres of land used as a single operation
in the preceding two years for the production for sale of crops, livestock
or livestock products of an average gross sales value of $10,000 or
more; or not less than 10 acres of land used in the preceding two
years to support a commercial horse boarding operation with annual
gross receipts of $10,000 or more.
Local Tax Assessors are authorized to accept, review and approve
applications submitted by horse boarding operators, seeking an agricultural
assessment, who can demonstrate that their operations comply with
the requirements of Article 25-AA of the New York State Agriculture
and Markets Law, including that their operation is not less than 10
acres of land used in the preceding two years to support a commercial
horse boarding operation with annual gross receipts of $10,000 or
more.
