The provisions of this title shall not apply to railroad real property which is owned by or under the jurisdiction, supervision or control of either an industrial development agency or a municipal corporation.
N.Y. Real Prop. Tax. Law § 489-U
The provisions of this title shall not apply to railroad real property which is owned by or under the jurisdiction, supervision or control of either an industrial development agency or a municipal corporation.
N.Y. Real Prop. Tax. Law § 489-U