§ 499-TTTT Definitions
§ 499-UUUU Annual Fee
§ 499-VVVV Assessment of Local Energy-Related Public Utility Mass Real Property
§ 499-WWWW Assessment Ceiling
§ 499-XXXX Local Energy-Related Public Utility Mass Real Property Value
§ 499-YYYY Equitable Ratio of Assessment
§ 499-ZZZZ Equalization Rate
§ 499-AAAAA Tentative Determination of Assessment Ceiling; Notice, Complaints and Hearing
§ 499-BBBBB Final Determination of Assessment Ceiling; Certificate
§ 499-CCCCC Application of Assessment Ceiling; Computation of Exemption
§ 499-DDDDD Reports to Commissioner
§ 499-EEEEE Inspection of Accounts and Property of Public Utilities

Terms Used In New York Laws > Real Property Tax > Article 4 > Title 6

  • Energy-related public utility mass real property: means real property used in the transmission and distribution of electricity and gas located in counties with a population of more than nine hundred forty thousand and less than one million two hundred thousand inhabitants according to the last decennial census, including conduits, cables, lines, wires, poles, mains, pipes, substations, tanks, supports and enclosures for electrical conductors located on, above and below real property. See N.Y. Real Property Tax Law 499-TTTT
  • Local assessing jurisdiction: means the town, city, village or county assessing unit that establishes the assessment rolls for such town, city, village or county with a population of more than nine hundred forty thousand and less than one million two hundred thousand inhabitants according to the last decennial census. See N.Y. Real Property Tax Law 499-TTTT
  • Local energy-related public utility mass real property: means energy-related public utility mass real property that is located in counties with a population of more than nine hundred forty thousand and less than one million two hundred thousand inhabitants according to the last decennial census. See N.Y. Real Property Tax Law 499-TTTT
  • Taxation: means an ad valorem levy or special assessment for which energy-related public utility mass real property is otherwise liable pursuant to this chapter. See N.Y. Real Property Tax Law 499-TTTT