New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter XVI - Real Property Tax Administration
Part 8200 - Railroad Ceilings
Subpart 8200-6 - Determination Of Railroad Ceilings
Section 8200-6.2 - Determination of tentative railroad ceiling
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 8200-6.2
Current through Register Vol. 46, No. 12, March 20, 2024
(a) The amount computed in section 8200-6.1 of this Subpart shall be determined as the tentative railroad ceiling ORPTS.
(b) A notice of determination of tentative railroad ceiling shall be served upon the railroad company and the chief executive officer of the municipality in which the railroad real property is located. Such notice shall include:
(1) a statement that the tentative railroad
ceiling has been determined;
(2)
the tentative railroad ceiling;
(3)
an identification of the assessment roll for which the railroad ceiling was
established;
(4) the time and place
that a hearing will be held to hear any complaint concerning such railroad
ceiling; and
(5) if the assessing
unit is one which is expected to complete a revaluation, a statement that the
tentative ceiling represents the taxable full value of the railroad ceiling
property and that the final ceiling will represent the equalized value of the
property.
(c) Service shall be made upon the railroad company by mailing or delivering a copy to its principal place of business.
(d) Such notice shall be served at least 20 days before the date specified for the hearing.
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