§ 434. Reports. Railroads are to file one copy of their current plan\nannually with the department not later than a date determined according\nto the commissioner of taxation and finance schedule for producing\nrailroad ceiling values. The department shall review and comment on\nthese plans and shall report annually on the service enhancement program\non a date determined by it according to the commissioner of taxation and\nfinance schedule for producing railroad ceiling values. The report shall\nbe sent to the governor, the state and local railroad taxation and\nservice advisory council, the majority and minority leaders of the\nsenate and the speaker and minority leader of the assembly. It shall\ninclude the department's views on the consistency of the railroad plans\nwith the objectives of the program as specified in section four hundred\nthirty-one of this article and with the content of the plans as\nspecified in section four hundred thirty-three of this article.\n
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