New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter XVI - Real Property Tax Administration
Part 8189 - Preparation And Maintenance Of Tax Maps For Real Property Assessment And Taxation Administration
Section 8189.11 - Lot subdivision
Current through Register Vol. 46, No. 12, March 20, 2024
(a) When land parcels are subdivided after the initial numbering, the new land parcels shall carry the original lot number and a suffix starting with the number one. A total of three unique numbers to the right of the decimal may be suffixed to the original lot number. Where an original land parcel is extensively altered, it will be necessary to renumber the land parcels. A new coordinate locator number, which shall not duplicate any previous coordinate locator number used, shall be assigned to each new land parcel. Where a land parcel falls on more than one map sheet, the map sheet containing the major portion of the land parcel shall show the assigned lot number and there shall be sufficient cross-reference between the adjoining portions to that land parcel.
(b) The description of lots in a subdivision may not be changed or altered to indicate the abandonment of a subdivision unless an instrument abandoning that subdivision has been filed with the appropriate assessor and recording officer. The instrument abandoning a subdivision shall include the following information: