New York Laws
Title 2-B - Railroad Real Property of Interstate Railroad Companies
489-PP - Estimated Railroad Ceiling.

ยง 489-pp. Estimated railroad ceiling. Upon application of a county,
city, town, village, school district or special district, the
commissioner shall establish estimated railroad ceilings for the
assessment roll or rolls used thereby. Such estimated railroad ceilings
may be used in computation of average full valuation for tax and debt
limit purposes in accordance with the provisions of section 2.00 of the
local finance law.