Statute · New York Real Property Tax Law
N.Y. Real Prop. Tax Law § 624 — Tax on special franchise not to affect other taxes
N.Y. Real Prop. Tax Law § 624
- Type
- Statute
- Source
- New York Real Property Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 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,…
Citator
N.Y. Real Prop. Tax Law § 624 — Tax on special franchise not to affect other taxes is in force in the current edition of the Code, and nothing recorded condemns it.
§ 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.