2016 New York Laws
RPT - Real Property Tax
Article 4 - EXEMPTIONS
Title 5 - (499-HHHH - 499-SSSS) ASSESSMENT CEILINGS FOR LOCAL PUBLIC UTILITY MASS REAL PROPERTY
499-HHHH - Definitions.

*  499-hhhh. Definitions. When used in this title:
1. "Local public utility mass real property" means public utility mass
  real  property  that  is  located in a particular town, village, city or
  county assessing unit and under the same ownership.
2. "Local assessing jurisdiction" means the  town,  city,  village  or
  county  assessing  unit  that  establishes the assessment rolls for such
  town, city, village or county.
3. "Public utility mass real property" means real property,  including
  conduits,  cables,  lines,  wires,  poles,  supports  and enclosures for
  electrical conductors located on, above and below real  property,  which
  is  used  in the transmission and distribution of telephone or telegraph
  service, and electromagnetic voice, video and data  signals.  Such  term
  shall  include  all  property  described  in  paragraphs  (d) and (i) of
  subdivision twelve of section one hundred two of this  chapter.  Special
  franchise  property as described in subdivision seventeen of section one
  hundred two of this chapter, and all property  described  in  paragraphs
  (a)  and (b) and subparagraphs (A), (B), (C) and (D) of paragraph (i) of
  subdivision twelve of section one hundred two of this chapter shall  not
  be  considered  public  utility  mass real property for purposes of this
  title.
4. "Taxation" means an ad valorem levy or special assessment for which
  public utility mass real property is otherwise liable pursuant  to  this
  chapter.
* NB Repealed January 1, 2019