N.Y. Real Property Tax Law § 499-ssss: Inspection of accounts and property of public utilities

* § 499-ssss. Inspection of accounts and property of public utilities.

1. The commissioner shall, upon reasonable prior notice, have access at

reasonable times to reasonable disclosure of accounts and records

established and maintained by a local public utility mass real property

owner relating to its local public utility mass real property.

2. The commissioner shall, at reasonable times in the normal business

operations of the local public utility mass real property owner, and

with prior notice and appointment, and not otherwise limited by federal

law or regulations, have access to inspect locations where the local

public utility mass real property is situated.

* NB Repealed January 1, 2031