ยง   489-n.   Tentative  determination  of  railroad  ceiling;  notice,
  complaints and hearing. 1. Each  year  the  commissioner  shall  make  a
  tentative  determination  of  each  railroad  ceiling.  Thereafter,  the
  commissioner shall give notice in writing to  each  assessing  unit  and
  each  railroad  company  for  which  such  tentative  determination of a
  railroad ceiling shall have been made  specifying  the  amount  of  such
  ceiling  and the time and place where the commissioner will meet to hear
  any complaint concerning such tentative determination. Such notice  must
  be  served  at  least  twenty  days  prior to the date specified for the
  hearing.
2. A railroad company or  assessing  unit  objecting  to  a  tentative
  determination  of the railroad ceiling must serve its complaint upon the
  commissioner in writing and a copy thereof upon the  assessing  unit  or
  railroad  company, as the case may be, at least five days before the day
  specified for the hearing, specifying its objections to  such  tentative
  determination.  Service  may  be made either in person or by mail. On or
  before the date specified for the hearing an affidavit of service  shall
  be  filed  with  the  commissioner stating in substance that service has
  been made in accordance with the provisions of this section.
3. The commissioner shall meet at the time and place specified in such
  notice to hear complaints in relation to the tentative determination  of
  the  railroad  ceiling. The provisions of section five hundred twelve of
  this chapter shall apply so far as may be practicable to a hearing under
  this section. Nothing contained in this subdivision shall  be  construed
  to require a hearing to be conducted when no complaints have been filed.
Structure New York Laws
Title 2-A - Railroad Real Property of Intrastate Railroad Companies
489-A - Legislative Declaration.
489-C - Assessment of Real Property of Railroads.
489-D - Exemption of Railroad Real Property From Taxation.
489-F - Relationships Among Elements Used in Computation of Railroad Ceiling.
489-G - System Reproduction Cost.
489-H - Average Railway Earnings.
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; Notice, Complaints and Hearing.
489-O - Final Determination of Railroad Ceiling; Certificate.
489-P - Application of Railroad Ceiling; Computation of Exemption.
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.