§ 489-oo. Inspection of accounts and property of railroad companies.\n1. The commissioner or its authorized representative shall have access\nat reasonable times to all accounts and records established and\nmaintained by a railroad company relating to its property used for\ntransportation purposes and the earnings derived therefrom.\n 2. The commissioner or its authorized representative shall have the\npower at reasonable times to enter in or upon and to inspect the road,\nequipment, structures and other property of any railroad company.\n
Inspection of accounts and property of railroad companies
N.Y. Real Property Tax Law § 489-OO, under Railroad Real Property of Interstate Railroad Companies.
N.Y. Real Property Tax Law § 489-OO