§ 434. Reports. Railroads are to file one copy of their current plan
annually with the department not later than a date determined according
to the commissioner of taxation and finance schedule for producing
railroad ceiling values. The department shall review and comment on
these plans and shall report annually on the service enhancement program
on a date determined by it according to the commissioner of taxation and
finance schedule for producing railroad ceiling values. The report shall
be sent to the governor, the state and local railroad taxation and
service advisory council, the majority and minority leaders of the
senate and the speaker and minority leader of the assembly. It shall
include the department's views on the consistency of the railroad plans
with the objectives of the program as specified in section four hundred
thirty-one of this article and with the content of the plans as
specified in section four hundred thirty-three of this article.