§ 492. Ascertainment of amount of special assessment in certain\ncases. If a portion of a parcel of real property is subject to taxation\npursuant to section four hundred twenty-a, four hundred twenty-b, four\nhundred twenty-four, four hundred twenty-six, four hundred thirty, four\nhundred thirty-six or four hundred thirty-eight of this article, the\namount of any special assessment to be levied on such portion shall be\nascertained by considering the benefit to the property to be in the same\nproportion as the assessed valuation of the taxable portion of the\nproperty bears to the assessed valuation of the property.\n
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