New York Real Property Tax Code § 456

Municipal railroads
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§ 456.  Municipal railroads. Real property held and used for railroad\npurposes by any corporation, all of the capital stock of which is owned\nby a municipal corporation of this state, shall be exempt from taxation\nand exempt from special ad valorem levies and special assessments to the\nextent provided in section four hundred ninety of this chapter.\n

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