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

* § 499-jjjj. Assessment of local public utility mass real property.
Subject to the provisions of section four hundred ninety-nine-qqqq of
this title, the assessor in each city, town and village, and in each
county having a county department of assessment, shall annually assess
all local public utility mass real property situated in such city, town,
village or county, as the case may be. Where a village has enacted a
local law as provided in subdivision three of section fourteen hundred
two of this chapter, the town or county assessor shall apportion that
part of the assessment of local public utility mass real property in the
town or county to the village for village tax purposes.

* NB Repealed January 1, 2027

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