2006 New York Code - Final Determination Of Railroad Ceiling; Certificate.

 
    §  489-ll.   Final determination of railroad ceiling; certificate.  1.
  After the hearing provided for in section four hundred eighty-nine-kk of
  this chapter, the state  board  shall  finally  determine  the  railroad
  ceiling for the railroad real property of each railroad company situated
  in  each  assessing unit.  Whenever upon complaint the state board shall
  revise the local reproduction cost of a railroad company in an assessing
  unit, it shall revise the appropriate railroad ceiling to  reflect  such
  revision,  but  it  shall  not,  on account of such revision, modify any
  other determination with respect  to  the  railroad  ceilings  for  such
  railroad  company  for  such  year.    Notwithstanding  the fact that no
  complaint  shall  have  been  filed  with   respect   to   a   tentative
  determination  of  a railroad ceiling, the state board shall give effect
  to any special equalization rate established pursuant to subdivision two
  of section four hundred eighty-nine-jj of  this  chapter  prior  to  the
  final determination of the railroad ceiling.
    2.  Not later than ten days before the last date prescribed by law for
  the  levy  of  taxes,  the  state board shall file a certificate setting
  forth each railroad ceiling as finally determined with the  assessor  of
  the  appropriate  assessing  unit  or  the  town  or county assessor who
  prepares a copy of the applicable part of the town or county  assessment
  roll  for  village  tax  purposes  as  provided  in subdivision three of
  section fourteen hundred two of this chapter,   and  at  the  same  time
  shall  transmit to each railroad company for which such ceiling has been
  determined a duplicate copy of such certificate.
    3. Any final determination of a railroad ceiling by  the  state  board
  pursuant to subdivision one of this section shall be subject to judicial
  review in a proceeding under article seventy-eight of the civil practice
  law and rules.