§ 492. Ascertainment of amount of special assessment in certain
cases. If a portion of a parcel of real property is subject to taxation
pursuant to section four hundred twenty-a, four hundred twenty-b, four
hundred twenty-four, four hundred twenty-six, four hundred thirty, four
hundred thirty-six or four hundred thirty-eight of this article, the
amount of any special assessment to be levied on such portion shall be
ascertained by considering the benefit to the property to be in the same
proportion as the assessed valuation of the taxable portion of the
property bears to the assessed valuation of the property.