Statute · New York Railroad Law
N.Y. R.R. Law § 144 — Assessment of property of new or surviving corporation
N.Y. R.R. Law § 144
- Type
- Statute
- Source
- New York Railroad Law
- Jurisdiction
- New York
- Current through
- Nov 4, 2026 (NY Senate Open Legislation)
§ 144. Assessment of property of new or surviving corporation. The real estate of such new or surviving corporation, situate within this state, shall be assessed and taxed in the several towns and cities where the same shall be situated in like manner as the real estate of other railroad…
Citator
N.Y. R.R. Law § 144 — Assessment of property of new or surviving corporation is in force in the current edition of the Code, and nothing recorded condemns it.
§ 144. Assessment of property of new or surviving corporation. The real estate of such new or surviving corporation, situate within this state, shall be assessed and taxed in the several towns and cities where the same shall be situated in like manner as the real estate of other railroad corporations is or may be taxed and assessed, and such proportion of the capital stock and personal property of such new or surviving corporation shall in like manner be assessed and taxed in this state, as the number of miles of its railroad situate in this state bears to the total number of miles of its railroad.