N.Y. Real Property Tax Law § 489-m: Railroad real property used for transportation purposes

§ 489-m. Railroad real property used for transportation purposes. In

making determinations as to railroad real property which is used for

transportation purposes, the commissioner shall consider the manner in

which property is classified as property used for transportation

purposes in accounts maintained pursuant to the uniform system of

accounts for railroad companies as prescribed by the interstate commerce

commission and the commissioner of transportation and in the publication

of the interstate commerce commission entitled "Elements of Value of

Property Used in Common Carrier Service" as well as information

available from other sources, including reports required pursuant to

section four hundred eighty-nine-q.