Section 600. Assessment of special franchises by state board

1. The state
  board shall annually determine the assessment of each special  franchise
  subject  to  assessment  in  each  assessing unit in accordance with the
  provisions of subdivision four of section  three  hundred  two  of  this
  chapter. In making such determination the state board may take testimony
  and  hear proof under oath or otherwise, avail itself of all information
  on the subject appearing in its office or acquired in the  discharge  of
  its  duties  and  may employ experts, agents or other persons to procure
  any information required for such purpose.
    2.  Notwithstanding any other provision of this chapter, the  assessor
  in  each  city,  town  and  village  and  in each county having a county
  department of assessment shall annually  assess  all  real  property  of
  railroads  situated  in  such city, town, village or county, as the case
  may be, including the tangible property of a railroad situated in, upon,
  under or above any street, highway, public place or public waters.
    3. Each special franchise owner shall pay  an  annual  charge  to  the
  state  office.  All  costs  and expenses of the state office, direct and
  indirect, incurred in the assessment of special franchise property shall
  be paid from the collection of an annual charge upon  special  franchise
  owners.  The  state  board shall provide by rule for computation of this
  charge through the apportionment of these costs and expenses to  special
  franchise  owners  in  relation  to the total full value of such special
  franchise property. Charges shall be subject  to  the  approval  of  the
  director  of  the budget. Any unpaid fee shall be a lien upon the assets
  of the special franchise  owner  and  may  be  enforced  by  appropriate
  administrative or judicial proceedings commenced by counsel to the state
  office.