New York Laws
Article 6 - Assessment of Special Franchises
622 - Special Franchise Assessments Subject to All Taxes.

§ 622. Special franchise assessments subject to all taxes. All taxes
and special ad valorem levies for county, city, town, village, school or
special district purposes shall be imposed on the final assessment of
each special franchise.

Structure New York Laws

RPT - Real Property Tax

Article 6 - Assessment of Special Franchises

600 - Assessment of Special Franchises by Commissioner.

602 - Information to Be Furnished to Commissioner.

604 - Special Franchise Reports to Commissioner.

606 - Use of State Equalization Rates, Special Equalization Rates and Levels of Assessment in Making Special Franchise Assessments.

607 - Adjustment of Certain Special Franchise Assessments for Changes in the Level of Assessments on Other Property.

608 - Tentative Special Franchise Assessments; Notice Thereof.

610 - Complaints.

612 - Hearing of Complaints.

614 - Determination of Final Assessment of Special Franchises.

616 - Filing of Certificates of Final Assessment of Special Franchises With Assessing Units; Apportionments.

618 - Notice of Final Assessment of Special Franchises to Owners Thereof.

620 - Adjustment of Special Franchise Assessments Upon Change of Fiscal Year.

622 - Special Franchise Assessments Subject to All Taxes.

624 - Tax on Special Franchise Not to Affect Other Taxes.

626 - Deductions Allowed Against Taxes on Special Franchises.