N.Y. Real Property Tax Law § 489-r: Inspection of accounts and property of railroad companies

§ 489-r. Inspection of accounts and property of railroad companies. 1.

The commissioner or its authorized representative shall have access at

reasonable times to all accounts and records established and maintained

by a railroad company relating to its property used for transportation

purposes and the earnings derived therefrom.

2. The commissioner or its authorized representative shall have the

power at reasonable times to enter in or upon and to inspect the road,

equipment, structures and other property of any railroad company.