Laws of New York (Last Updated: November 21, 2014) |
RPT Real Property Tax |
Article 4. EXEMPTIONS |
Title 2-B. RAILROAD REAL PROPERTY OF INTERSTATE RAILROAD COMPANIES |
Section 489-OO. Inspection of accounts and property of railroad companies
Latest version.
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1. The state board or its authorized representative shall have access at reasonable times to all accounts and records established and maintained by a railroad company relating to its property used for transportation purposes and the earnings derived therefrom. 2. The state board or its authorized representative shall have the power at reasonable times to enter in or upon and to inspect the road, equipment, structures and other property of any railroad company.