N.Y. Real Property Tax Law § 489-rr: Inapplicability of title

* § 489-rr. Inapplicability of title. The provisions of this title

shall not apply to any railroad real property of any railroad company

for which railroad ceilings were not made in the calendar years nineteen

hundred seventy-six and nineteen hundred seventy-seven unless such

company files with the commissioner a statement in writing that such

company elects to have the provisions of this title apply to such

company. Any such railroad company may file such statement on or before

February first in any year, in which case and at such time, the

provisions of this title shall become applicable and the commissioner

shall annually thereafter establish railroad ceilings for the railroad

real property of such company. Notwithstanding any other provisions of

this section, any such railroad company may file such statement on or

before July fifteenth in the calendar year nineteen hundred

seventy-eight. The provisions of this section shall remain in force and

effect only until March thirty-first, nineteen hundred eighty-three.

* NB Expired March 31, 1983