* § 499-iiii. Annual fee. Any costs and expenses incurred by the commissioner in the establishment of assessment ceilings for local public utility mass real property shall be paid from the collection of an annual charge upon the owners of local public utility mass real property. The commissioner shall provide by rule for computation of such charge through the apportionment of these costs and expenses to owners of local public utility mass real property in relation to the total full value of the local public utility mass real property eligible for an assessment ceiling pursuant to this title. Prior to collecting payment of such charges, the commissioner shall annually provide a detailed report to each owner of local public utility mass real property identifying costs related to establishment of assessment ceilings, including, but not limited to, expenditures, revenue sources and any allocations. The charges established pursuant to this section shall be subject to the approval of the director of the budget. Each owner of local public utility mass real property shall be authorized to challenge any such charges pursuant to Article 78 of the civil practice law and rules.

Terms Used In N.Y. Real Property Tax Law 499-IIII

  • Local public utility mass real property: means public utility mass real property that is located in a particular town, village, city or county assessing unit and under the same ownership. See N.Y. Real Property Tax Law 499-HHHH
  • Public utility mass real property: means real property, including conduits, cables, lines, wires, poles, supports and enclosures for electrical conductors located on, above and below real property, which is used in the transmission and distribution of telephone or telegraph service, and electromagnetic voice, video and data signals. See N.Y. Real Property Tax Law 499-HHHH
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

* NB Repealed January 1, 2027

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