2006 New York Code - Definitions.

 
    §  489-b.    Definitions.    When used in this title, unless otherwise
  expressly stated:
    1.  "Assessing unit" means a city, town or village.
    2.   "Railroad company" means  a  corporation,  joint  stock  company,
  association,   partnership,  individual  or  other  person  operating  a
  railroad system wholly within the state of New York as a common  carrier
  by  rail, including but not limited to a street, surface, underground or
  elevated  railroad,  whether  as  owner,  lessee,  mortgagee,   trustee,
  receiver or assignee of railroad real property.
    3.    "Railroad  real  property"  means the land, real estate and real
  property (as defined in subdivision twelve of section one hundred two of
  this chapter) of a railroad company, which  is  used  by  such  railroad
  company  for  transportation  purposes  and  which  is  subject  to real
  property taxation except as provided in this  title,  and  includes  (a)
  such  property  leased to such railroad company, (b)  such property used
  for transportation purposes by such railroad company  under  a  trackage
  right  or  other  operating agreement, title to which is in other than a
  railroad company, as defined in subdivision  two  of  this  section  and
  subdivision  two of section four hundred eighty-nine-bb of this chapter,
  (c) such property used or occupied by such railroad  company,  title  to
  which  is in the state or in any municipal corporation thereof under any
  of the grade crossing elimination acts, and (d) such  tangible  property
  of  such  railroad company situated in, upon, under or above any street,
  highway, public place or public waters; but does not include  the  value
  of any franchise, right or permission to construct, maintain or operate,
  in, under, above, on or through, streets, highways or public places.
    4.    "Subsidized  railraod  real  property"  means  any railroad real
  property for which a rail service continuation subsidy is  paid  by  the
  United States or the state of New York.
    5.    "Tax"  or  "taxation"  means  an ad valorem charge or special ad
  valorem levy imposed upon real property by or on  behalf  of  a  county,
  city, town, village, school district or special district.