New York § 489-M Railroad real property used for transportation purposes

New York Statutes

§ 489-M — Railroad real property used for transportation purposes

New York § 489-M

Law RPTReal Property Tax

Title 2-ARailroad Real Property of Intrastate Railroad Companies

Art. 4Exemptions

This text of New York § 489-M (Railroad real property used for transportation purposes) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Real Property Tax § 489-M (2026).

Text

  § 489-m. Railroad real property used for transportation purposes. In\nmaking determinations as to railroad real property which is used for\ntransportation purposes, the commissioner shall consider the manner in\nwhich property is classified as property used for transportation\npurposes in accounts maintained pursuant to the uniform system of\naccounts for railroad companies as prescribed by the interstate commerce\ncommission and the commissioner of transportation and in the publication\nof the interstate commerce commission entitled "Elements of Value of\nProperty Used in Common Carrier Service" as well as information\navailable from other sources, including reports required pursuant to\nsection four hundred eighty-nine-q.\n

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§ 489-m. Railroad real property used for transportation purposes. In\nmaking determinations as to railroad real property which is used for\ntransportation purposes, the commissioner shall consider the manner in\nwhich property is classified as property used for transportation\npurposes in accounts maintained pursuant to the uniform system of\naccounts for railroad companies as prescribed by the interstate commerce\ncommission and the commissioner of transportation and in the publication\nof the interstate commerce commission entitled "Elements of Value of\nProperty Used in Common Carrier Service" as well as information\navailable from other sources, including reports required pursuant to\nsection four hundred eighty-nine-q.\n