RPTL 562 · Title 4. Miscellaneous Provisions
Certain property used or occupied by a railroad
Verbatim from the official edition
Text — Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
§ 562. Certain property used or occupied by a railroad. Notwithstanding the provisions of this chapter or any other law, real property used or occupied by a railroad for purposes of railroad operation, title to which is in the state of New York or in any municipal corporation thereof under any of the grade crossing elimination acts, shall be deemed property of the railroad for purposes of taxation and shall be assessed and taxed in the same manner and to the same extent as if such railroad were the owner thereof.
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/RPT562
- Text hash
- sha256 ba57c24a76e06b9f5c3701d08338dc64179239b96b2f891375ac59789faf4f8d
- 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.