N.Y. Real Property Tax Law § 492: Ascertainment of amount of special assessment in certain cases

§ 492. Ascertainment of amount of special assessment in certain

cases. If a portion of a parcel of real property is subject to taxation

pursuant to section four hundred twenty-a, four hundred twenty-b, four

hundred twenty-four, four hundred twenty-six, four hundred thirty, four

hundred thirty-six or four hundred thirty-eight of this article, the

amount of any special assessment to be levied on such portion shall be

ascertained by considering the benefit to the property to be in the same

proportion as the assessed valuation of the taxable portion of the

property bears to the assessed valuation of the property.