New York Laws
Title 2-A - Railroad Real Property of Intrastate Railroad Companies
489-M - Railroad Real Property Used for Transportation Purposes.

§ 489-m. Railroad real property used for transportation purposes. In
making determinations as to railroad real property which is used for
transportation purposes, the commissioner shall consider the manner in
which property is classified as property used for transportation
purposes in accounts maintained pursuant to the uniform system of
accounts for railroad companies as prescribed by the interstate commerce
commission and the commissioner of transportation and in the publication
of the interstate commerce commission entitled "Elements of Value of
Property Used in Common Carrier Service" as well as information
available from other sources, including reports required pursuant to
section four hundred eighty-nine-q.

Structure New York Laws