N.Y. Real Property Tax Law § 489-s: Estimated railroad ceiling

§ 489-s. Estimated railroad ceiling. Upon application of a county,

city, town, village, school district or special district, the

commissioner shall establish estimated railroad ceilings for the

assessment roll or rolls used thereby. Such estimated railroad ceilings

may be used in the computation of average full valuation for tax and

debt limit purposes in accordance with the provisions of section 2.00 of

the local finance law.