N.Y. Railroad Law Section 144
Assessment of property of new or surviving corporation

The real estate of such new or surviving corporation, situate within this state, shall be assessed and taxed in the several towns and cities where the same shall be situated in like manner as the real estate of other railroad corporations is or may be taxed and assessed, and such proportion of the capital stock and personal property of such new or surviving corporation shall in like manner be assessed and taxed in this state, as the number of miles of its railroad situate in this state bears to the total number of miles of its railroad.

Source: Section 144 — Assessment of property of new or surviving corporation, https://www.­nysenate.­gov/legislation/laws/RRD/144 (updated Sep. 22, 2014; accessed Dec. 20, 2025).

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Verified:
Dec. 20, 2025

Last modified:
Sep. 22, 2014

§ 144. Assessment of property of new or surviving corporation's source at nysenate​.gov

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