§ 489-r. Inspection of accounts and property of railroad companies. 1. The commissioner or its authorized representative shall have access at reasonable times to all accounts and records established and maintained by a railroad company relating to its property used for transportation purposes and the earnings derived therefrom.

Terms Used In N.Y. Real Property Tax Law 489-R

  • Railroad company: means a corporation, joint stock company, association, partnership, individual or other person operating a railroad system wholly within the state of New York as a common carrier by rail, including but not limited to a street, surface, underground or elevated railroad, whether as owner, lessee, mortgagee, trustee, receiver or assignee of railroad real property. See N.Y. Real Property Tax Law 489-B

2. The commissioner or its authorized representative shall have the power at reasonable times to enter in or upon and to inspect the road, equipment, structures and other property of any railroad company.

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