New York Laws
Title 2-A - Railroad Real Property of Intrastate Railroad Companies
489-S - Estimated Railroad Ceiling.

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.