N.Y. Real Property Tax Law § 499-jjjj: Assessment of local public utility mass real property

* § 499-jjjj. Assessment of local public utility mass real property.

Subject to the provisions of section four hundred ninety-nine-qqqq of

this title, the assessor in each city, town and village, and in each

county having a county department of assessment, shall annually assess

all local public utility mass real property situated in such city, town,

village or county, as the case may be. Where a village has enacted a

local law as provided in subdivision three of section fourteen hundred

two of this chapter, the town or county assessor shall apportion that

part of the assessment of local public utility mass real property in the

town or county to the village for village tax purposes.

* NB Repealed January 1, 2031