N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.172 - Improvement
(a)
Betterment.
(b) The clearing,
draining, grading, or other addition to the worth of a tract of land; any cost
of developing real estate, whether paid for directly or through special
assessment taxes.
(c) A betterment
of leased property or plant.
Notes
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