N.Y. Real Prop. Tax Law § 489-S
Current through 2024 NY Law Chapter 553
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.
N.Y. Real Prop. Tax. Law § 489-S