Section 15.11 - Temporary use by former owners1. The commissioner, or the governing body of a municipality with the approval of the commissioner, may make agreements with respect to any lands acquired pursuant to this article by the state or by such municipality, respectively, whereby such lands may continue to be occupied and used by the former owners, their tenants or assigns, for a period not exceeding ten years from the date of acquisition of such lands, provided that during the period of such occupancy, such lands shall remain on the assessment rolls of the municipality, school districts and other districts in which they are located and shall be subject to real estate taxes and assessments in the same manner as privately owned lands. The right of a former owner to occupy and use such lands shall be conditioned on the prompt payment of the full amount of such taxes and assessments, with interest and penalties, if any. Neither the state nor the municipality shall be liable for real estate taxes or assessments on such lands during such a period. A copy of any such agreement shall be filed with the county clerk of the county in which such lands are located. Nothing herein contained shall be construed to limit the authority of the commissioner to accept conditional grants, bequests or devises of property under other provisions of this chapter.2. Notwithstanding anything contained in this article to the contrary, the governing body of any municipality, without the approval of the commissioner, may acquire lands pursuant to this article for the purposes contained in this article, without the aid of funds made available thereby, and upon such purchase may enter into an agreement for the use of such property as outlined in this section, subject, however, to the terms and conditions contained herein.N.Y. Parks Rec. and Hist. Preserv. Law § 15.11