* § 499-hhhh. Definitions. When used in this title:\n 1. "Local public utility mass real property" means public utility mass\nreal property that is located in a particular town, village, city or\ncounty assessing unit and under the same ownership.\n 2. "Local assessing jurisdiction" means the town, city, village or\ncounty assessing unit that establishes the assessment rolls for such\ntown, city, village or county.\n 3. "Public utility mass real property" means real property, including\nconduits, cables, lines, wires, poles, supports and enclosures for\nelectrical conductors located on, above and below real property, which\nis used in the transmission and distribution of telephone or telegraph\nservice, and electromagnetic voice, video and data signals. Such term\nshall include all property described in paragraphs (d) and (i) of\nsubdivision twelve of section one hundred two of this chapter. Special\nfranchise property as described in subdivision seventeen of section one\nhundred two of this chapter, and all property described in paragraphs\n(a) and (b) and subparagraphs (A), (B), (C) and (D) of paragraph (i) of\nsubdivision twelve of section one hundred two of this chapter shall not\nbe considered public utility mass real property for purposes of this\ntitle.\n 4. "Taxation" means an ad valorem levy or special assessment for which\npublic utility mass real property is otherwise liable pursuant to this\nchapter.\n * NB Repealed January 1, 2027\n
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