Section 434. Reports

Railroads  are to file one copy of their current plan
  annually with the department not later than a date determined  according
  to  the  state  board  of  real property services schedule for producing
  railroad ceiling values. The department  shall  review  and  comment  on
  these plans and shall report annually on the service enhancement program
  on a date determined by it according to the state board of real property
  services  schedule  for  producing  railroad  ceiling values. The report
  shall be sent to the governor, the state and local railroad taxation and
  service advisory council, the  majority  and  minority  leaders  of  the
  senate  and  the  speaker  and minority leader of the assembly. It shall
  include the department's views on the consistency of the railroad  plans
  with  the objectives of the program as specified in section four hundred
  thirty-one of this  article  and  with  the  content  of  the  plans  as
  specified in section four hundred thirty-three of this article.