ยง  489-s.  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  the 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.
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.