N.Y. Real Property Tax Law § 499-hhhh: Definitions

* § 499-hhhh. Definitions. When used in this title:

1. "Local public utility mass real property" means public utility mass

real property that is located in a particular town, village, city or

county assessing unit and under the same ownership.

2. "Local assessing jurisdiction" means the town, city, village or

county assessing unit that establishes the assessment rolls for such

town, city, village or county.

3. "Public utility mass real property" means real property, including

conduits, cables, lines, wires, poles, supports and enclosures for

electrical conductors located on, above and below real property, which

is used in the transmission and distribution of telephone or telegraph

service, and electromagnetic voice, video and data signals. Such term

shall include all property described in paragraphs (d) and (i) of

subdivision twelve of section one hundred two of this chapter. Special

franchise property as described in subdivision seventeen of section one

hundred two of this chapter, and all property described in paragraphs

(a) and (b) and subparagraphs (A), (B), (C) and (D) of paragraph (i) of

subdivision twelve of section one hundred two of this chapter shall not

be considered public utility mass real property for purposes of this

title.

4. "Taxation" means an ad valorem levy or special assessment for which

public utility mass real property is otherwise liable pursuant to this

chapter.

* NB Repealed January 1, 2031