2006 New York Code - Railroad Real Property Used For Transportation Purposes.

 
    § 489-m.  Railroad real property used for transportation purposes.  In
  making  determinations  as  to  railroad real property which is used for
  transportation purposes, the state board shall consider  the  manner  in
  which  property  is  classified  as  property  used  for  transportation
  purposes in accounts  maintained  pursuant  to  the  uniform  system  of
  accounts for railroad companies as prescribed by the interstate commerce
  commission and the commissioner of transportation and in the publication
  of  the  interstate  commerce  commission entitled "Elements of Value of
  Property  Used  in  Common  Carrier  Service"  as  well  as  information
  available  from  other  sources,  including reports required pursuant to
  section four hundred eighty-nine-q.