N.Y. Real Property Tax Law § 485-c: Exemption from taxation of real property used in manufacture of steel in cities of fifty thousand or more persons

§ 485-c. Exemption from taxation of real property used in manufacture

of steel in cities of fifty thousand or more persons. Notwithstanding

the provisions of any law to the contrary, blast furnaces, open hearth

furnaces, soaking pits and coke ovens which are used in the manufacture

of steel, and all tanks, towers and stills which are used in processing

gases and liquids produced by such coke ovens owned by a corporation

taxable under article nine-A of the tax law and located within a city

with a population of fifty thousand or more shall be exempt from

taxation.