Statute · New York Real Property Tax Law
N.Y. Real Prop. Tax Law § 562 — Certain property used or occupied by a railroad
N.Y. Real Prop. Tax Law § 562
- Type
- Statute
- Source
- New York Real Property Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 562. Certain property used or occupied by a railroad. Notwithstanding the provisions of this chapter or any other law, real property used or occupied by a railroad for purposes of railroad operation, title to which is in the state of New York or in any municipal corporation thereof under any…
Citator
N.Y. Real Prop. Tax Law § 562 — Certain property used or occupied by a railroad is in force in the current edition of the Code, and nothing recorded condemns it.
§ 562. Certain property used or occupied by a railroad. Notwithstanding the provisions of this chapter or any other law, real property used or occupied by a railroad for purposes of railroad operation, title to which is in the state of New York or in any municipal corporation thereof under any of the grade crossing elimination acts, shall be deemed property of the railroad for purposes of taxation and shall be assessed and taxed in the same manner and to the same extent as if such railroad were the owner thereof.