New York § 562 Certain property used or occupied by a railroad

New York Statutes

§ 562 — Certain property used or occupied by a railroad

New York § 562

Law RPTReal Property Tax

Title 4Miscellaneous Provisions

Art. 5Assessment Procedure

This text of New York § 562 (Certain property used or occupied by a railroad) 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 § 562 (2026).

Text

  § 562.  Certain property used or occupied by a railroad.\nNotwithstanding the provisions of this chapter or any other law, real\nproperty used or occupied by a railroad for purposes of railroad\noperation, title to which is in the state of New York or in any\nmunicipal corporation thereof under any of the grade crossing\nelimination acts, shall be deemed property of the railroad for purposes\nof taxation and shall be assessed and taxed in the same manner and to\nthe same extent as if such railroad were the owner thereof.\n

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§ 562. Certain property used or occupied by a railroad.\nNotwithstanding the provisions of this chapter or any other law, real\nproperty used or occupied by a railroad for purposes of railroad\noperation, title to which is in the state of New York or in any\nmunicipal corporation thereof under any of the grade crossing\nelimination acts, shall be deemed property of the railroad for purposes\nof taxation and shall be assessed and taxed in the same manner and to\nthe same extent as if such railroad were the owner thereof.\n