N.Y. Real Property Tax Law § 570: Advisory valuations of utility real property

§ 570. Advisory valuations of utility real property. Upon the written

request of the assessors of any city, town or village having a

population of less than ten thousand according to the latest federal

census and an assessed valuation of less than ten million dollars, the

commissioner shall furnish the full value of the real property therein

of a public utility subject to the jurisdiction of the state department

of public service. The valuations so furnished shall be for the advice

of the assessors and shall not be binding upon them.