* § 499-ssss. Inspection of accounts and property of public utilities. 1. The commissioner shall, upon reasonable prior notice, have access at reasonable times to reasonable disclosure of accounts and records established and maintained by a local public utility mass real property owner relating to its local public utility mass real property.

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

  • 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.

2. The commissioner shall, at reasonable times in the normal business operations of the local public utility mass real property owner, and with prior notice and appointment, and not otherwise limited by federal law or regulations, have access to inspect locations where the local public utility mass real property is situated.

* NB Repealed January 1, 2027

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