N.Y. Rapid Transit Law § 69

§ 69. Cost of acquiring property. The moneys necessary and sufficient\nto be paid for any property acquired in any manner under the provisions\nof this chapter, together with all expenses necessarily incurred in\nsurveying, locating and acquiring title to such property, and for\npreparing the necessary maps and plans in connection therewith, shall be\nraised by the city, and all such expenses so incurred in surveying,\nlocating and acquiring title, and for preparing necessary maps and\nplans, and also those incurred as provided in subdivision b of section\nfifty-three of this chapter, shall be deemed a part of and included in\nthe cost of constructing the road, the construction of which rendered it\nnecessary to acquire the property, in the course of the acquisition of\nwhich such expenses may be incurred.\n