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This entry was published on 2014-09-22
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TITLE 2-A
Railroad Real Property of Intrastate Railroad Companies
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 4
TITLE 2-A

RAILROAD REAL PROPERTY OF

INTRASTATE RAILROAD COMPANIES
Section 489-a. Legislative declaration.

489-b. Definitions.

489-c. Assessment of real property of railroads.

489-d. Exemption of railroad real property from taxation.

489-e. Railroad ceiling.

489-f. Relationships among elements used in computation of

railroad ceiling.

489-g. System reproduction cost.

489-h. Average railway earnings.

489-i. Earnings ratio.

489-j. Exemption factor.

489-k. Unadjusted local reproduction cost and local reproduction

cost.

489-l. State equalization rate.

489-m. Railroad real property used for transportation purposes.

489-n. Tentative determination of railroad ceiling; notice,

complaints and hearing.

489-o. Final determination of railroad ceiling; certificate.

489-p. Application of railroad ceiling; computation of

exemption.

489-q. Reports to commissioner.

489-r. Inspection of accounts and property of railroad

companies.

489-s. Estimated railroad ceiling.

489-t. Inapplicability of title.

489-u. Inapplicability of title.

489-v. Capital improvements to railroad property.

489-w. Railroad ceiling; transitional adjustment.