New York Laws
Title 5 - Assessment Ceilings for Local Public Utility Mass Real Property
499-HHHH - Definitions.

* § 499-hhhh. Definitions. When used in this title:

1. "Local public utility mass real property" means public utility mass
real property that is located in a particular town, village, city or
county assessing unit and under the same ownership.

2. "Local assessing jurisdiction" means the town, city, village or
county assessing unit that establishes the assessment rolls for such
town, city, village or county.

3. "Public utility mass real property" means real property, including
conduits, cables, lines, wires, poles, supports and enclosures for
electrical conductors located on, above and below real property, which
is used in the transmission and distribution of telephone or telegraph
service, and electromagnetic voice, video and data signals. Such term
shall include all property described in paragraphs (d) and (i) of
subdivision twelve of section one hundred two of this chapter. Special
franchise property as described in subdivision seventeen of section one
hundred two of this chapter, and all property described in paragraphs
(a) and (b) and subparagraphs (A), (B), (C) and (D) of paragraph (i) of
subdivision twelve of section one hundred two of this chapter shall not
be considered public utility mass real property for purposes of this
title.

4. "Taxation" means an ad valorem levy or special assessment for which
public utility mass real property is otherwise liable pursuant to this
chapter.

* NB Repealed January 1, 2027