RPTL 485-c · Title 2. Private Property
Exemption from taxation of real property used in manufacture of steel in cities of fifty thousand or more persons
Text — Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
§ 485-c. Exemption from taxation of real property used in manufacture of steel in cities of fifty thousand or more persons. Notwithstanding the provisions of any law to the contrary, blast furnaces, open hearth furnaces, soaking pits and coke ovens which are used in the manufacture of steel, and all tanks, towers and stills which are used in processing gases and liquids produced by such coke ovens owned by a corporation taxable under article nine-A of the tax law and located within a city with a population of fifty thousand or more shall be exempt from taxation.
Source of truth
- Edition
- Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
- Official file
- https://legislation.nysenate.gov/pdf/laws/RPT485-C
- Text hash
- sha256 7486a9a74570f14391a4dbc91e0396ad6445e6355d1ad872f311867c08d747db
- Composed by
- gen_ny_statutes.py 2026-11-10: the Senate's Open Legislation law tree (GET /api/3/laws/<ID>?full=true) read in document order; the Senate's PDF of the whole law (GET /pdf/laws/<ID>?full=true), read with PDFium, prints the same words in the same order
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.