N.Y. Real Property Tax Law Section 489-R
Inspection of accounts and property of railroad companies

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 489–O
Final determination of railroad ceiling 489–P
Application of railroad ceiling 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