{"data":{"id":"us-ny/n.y.-real-property-tax-law-489-u","jurisdiction":"us-ny","citation":"N.Y. Real Property Tax Law § 489-u","heading":"Inapplicability of title","body":"§ 489-u. Inapplicability of title. The provisions of this title shall\nnot apply to railroad real property which is owned by or under the\njurisdiction, supervision or control of either an industrial development\nagency or a municipal corporation.","path":["Real Property Tax Law","Article 4. Exemptions","Title 2-A. Railroad Real Property of Intrastate Railroad Companies"],"source_url":"https://legislation.nysenate.gov/api/3/laws/RPT/489-U","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"6f45b125ebead996e8bfe3b7f647d18f803d7e4caeb0e74b004cb12d96a24828","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-real-property-tax-law-489-t","next":"us-ny/n.y.-real-property-tax-law-489-v"},"notice":"GroundRules: Original legal text. Not legal advice."}