Inapplicability of title

N.Y. Real Property Tax Law § 489-U, under Railroad Real Property of Intrastate Railroad Companies.

N.Y. Real Property Tax Law § 489-U

§ 489-u. Inapplicability of title. The provisions of this title shall not apply to railroad real property which is owned by or under the jurisdiction, supervision or control of either an industrial development agency or a municipal corporation.