* § 499-jjjj. Assessment of local public utility mass real property. Subject to the provisions of section four hundred ninety-nine-qqqq of this title, the assessor in each city, town and village, and in each county having a county department of assessment, shall annually assess all local public utility mass real property situated in such city, town, village or county, as the case may be. Where a village has enacted a local law as provided in subdivision three of section fourteen hundred two of this chapter, the town or county assessor shall apportion that part of the assessment of local public utility mass real property in the town or county to the village for village tax purposes.

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

  • 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* NB Repealed January 1, 2027

  Previous section
Next section  
 Title 5 Contents