N.Y. Real Property Tax Law § 624: Tax on special franchise not to affect other taxes

§ 624. Tax on special franchise not to affect other taxes. The payment

of a tax on a special franchise shall not relieve any special franchise

owner from the payment of any organization tax, franchise tax or any tax

otherwise imposed by article nine of the tax law or any other provision

of law, but tangible property situated in, under, above, upon or through

any public street, highway, water or other public place, subject to

assessment as a special franchise, shall not be taxable except upon the

assessment made by the commissioner as provided herein.