Section 184. Abandonment of part of route

Any street surface railroad
  corporation may declare any portion of its route which it  may  deem  no
  longer   necessary   for  the  successful  operation  of  its  road  and
  convenience  of  the  public  to  be  relinquished  or  abandoned.  Such
  declaration  of abandonment must be adopted by the board of directors of
  the corporation  under  its  seal,  which  shall  be  submitted  to  the
  stockholders  thereof  at  a  meeting  called  and conducted in the same
  manner as required by law for meetings of stockholders for the  approval
  of  leases  by  railroad  corporations  for  the use of their respective
  roads. If the stockholders shall, at such meeting, ratify and adopt such
  declaration of abandonment,  the  secretary  of  the  company  shall  so
  certify  under  the seal of the corporation, upon such declaration. Such
  declaration  shall  then   be   submitted   to   the   commissioner   of
  transportation  for his approval, and if approved by the commissioner of
  transportation, such approval  shall  be  indorsed  thereon  or  annexed
  thereto  and the declaration so certified and indorsed shall be filed in
  the office of the department of state, and from the time of such filing,
  such portion of the route designated in the declaration shall be  deemed
  to be abandoned.