N.Y. Real Property Tax Law Section 622
Special franchise assessments subject to all taxes

600
Assessment of special franchises by commissioner 602
Information to be furnished to commissioner 604
Special franchise reports to commissioner 606
Use of state equalization rates, special equalization rates and levels of assessment in making special franchise assessments 607
Adjustment of certain special franchise assessments for changes in the level of assessments on other property 608
Tentative special franchise assessments 610
Complaints 612
Hearing of complaints 614
Determination of final assessment of special franchises 616
Filing of certificates of final assessment of special franchises with assessing units 618
Notice of final assessment of special franchises to owners thereof 620
Adjustment of special franchise assessments upon change of fiscal year 622
Special franchise assessments subject to all taxes 624
Tax on special franchise not to affect other taxes 626
Deductions allowed against taxes on special franchises