N.Y. Real Property Tax Law Section 489-T
Inapplicability of title


The provisions of this title shall not apply to any railroad real property of any railroad company for which railroad ceilings were not made in the calendar years nineteen hundred seventy-six and nineteen hundred seventy-seven unless such company files with the commissioner a statement in writing that such company elects to have the provisions of this title apply to such company. Any such railroad company may file such statement on or before February first in any year, in which case and at such time, the provisions of this title shall become applicable and the commissioner shall annually thereafter establish railroad ceilings for the railroad real property of such company. Notwithstanding any other provisions of this section, any such railroad company may file such statement on or before July fifteenth in the calendar year nineteen hundred seventy-eight. The provisions of this section shall remain in force and effect only until March thirty-first, nineteen hundred eighty-three. * NB Expired March 31, 1983

Source: Section 489-T — Inapplicability of title, https://www.­nysenate.­gov/legislation/laws/RPT/489-T (updated Sep. 22, 2014; accessed May 4, 2024).

Accessed:
May 4, 2024

Last modified:
Sep. 22, 2014

§ 489-T’s source at nysenate​.gov

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