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The Laws of New York
Consolidated Laws of New York
CHAPTER 50-A
Real Property Tax
ARTICLE 4
Exemptions
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Private Property
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TITLE 2-B
Railroad Real Property of Interstate Railroad Companies
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TITLE 2-A
Railroad Real Property of Intrastate Railroad Companies
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 4
SECTION 489-A
Legislative declaration
SECTION 489-B
Definitions
SECTION 489-C
Assessment of real property of railroads
SECTION 489-D
Exemption of railroad real property from taxation
SECTION 489-E
Railroad ceiling
SECTION 489-F
Relationships among elements used in computation of railroad ceiling
SECTION 489-G
System reproduction cost
SECTION 489-H
Average railway earnings
SECTION 489-I
Earnings ratio
SECTION 489-J
Exemption factor
SECTION 489-K
Unadjusted local reproduction cost and local reproduction cost
SECTION 489-L
State equalization rate
SECTION 489-M
Railroad real property used for transportation purposes
SECTION 489-N
Tentative determination of railroad ceiling; notice, complaints and hearing
SECTION 489-O
Final determination of railroad ceiling; certificate
SECTION 489-P
Application of railroad ceiling; computation of exemption
SECTION 489-Q
Reports to commissioner
SECTION 489-R
Inspection of accounts and property of railroad companies
SECTION 489-S
Estimated railroad ceiling
SECTION 489-T
Inapplicability of title
SECTION 489-U
Inapplicability of title
SECTION 489-V
Capital improvements to railroad property
SECTION 489-W
Railroad ceiling; transitional adjustment
TITLE 2-A

RAILROAD REAL PROPERTY OF

INTRASTATE RAILROAD COMPANIES
Section 489-a. Legislative declaration.

489-b. Definitions.

489-c. Assessment of real property of railroads.

489-d. Exemption of railroad real property from taxation.

489-e. Railroad ceiling.

489-f. Relationships among elements used in computation of

railroad ceiling.

489-g. System reproduction cost.

489-h. Average railway earnings.

489-i. Earnings ratio.

489-j. Exemption factor.

489-k. Unadjusted local reproduction cost and local reproduction

cost.

489-l. State equalization rate.

489-m. Railroad real property used for transportation purposes.

489-n. Tentative determination of railroad ceiling; notice,

complaints and hearing.

489-o. Final determination of railroad ceiling; certificate.

489-p. Application of railroad ceiling; computation of

exemption.

489-q. Reports to commissioner.

489-r. Inspection of accounts and property of railroad

companies.

489-s. Estimated railroad ceiling.

489-t. Inapplicability of title.

489-u. Inapplicability of title.

489-v. Capital improvements to railroad property.

489-w. Railroad ceiling; transitional adjustment.