(b) Notwithstanding the provisions of subdivision (a) of this section,
for purposes of determining railroad ceilings for interstate railroads
for assessment rolls completed in two thousand three and thereafter, the
percentage indicated opposite the ratio in the table in this subdivision
shall be the economic factor. If the ratio does not coincide with a
specific rate indicated in the table in this subdivision, the economic
factor for such company shall be determined by interpolation to the
nearest tenth of one percent.
Ratio Economic Factor
(Percent)
.60 100
.65 85
.70 70
.75 60
.80 50
.85 40
.90 30
.95 20
1.00 15
(c) Notwithstanding the provisions of subdivision (b) of this section,
whenever it shall appear that an economic factor is increasing more than
one-tenth from the economic factor established in the prior year, such
increase may not exceed one-tenth.
Structure New York Laws
Title 2-B - Railroad Real Property of Interstate Railroad Companies
489-AA - Legislative Declaration.
489-CC - Assessment of Real Property of Railroads.
489-DD - Exemption of Railroad Real Property From Taxation.
489-FF - Average Railway Revenues and Expenses.
489-II - Local Reproduction Cost.
489-JJ - State Equalization Rate.
489-KK - Tentative Determination of Railroad Ceiling; Notice, Complaints and Hearing.
489-LL - Final Determination of Railroad Ceiling; Certificate.
489-MM - Application of Railroad Ceiling; Computation of Exemption.
489-NN - Reports to State Board.
489-OO - Inspection of Accounts and Property of Railroad Companies.
489-PP - Estimated Railroad Ceiling.
489-QQ - Determination of Railroad Ceilings for Certain Railroads in Transition.