N.Y. Real Prop. Tax Law § 489-m

§ 489-m. Railroad real property used for transportation purposes. In\nmaking determinations as to railroad real property which is used for\ntransportation purposes, the commissioner shall consider the manner in\nwhich property is classified as property used for transportation\npurposes in accounts maintained pursuant to the uniform system of\naccounts for railroad companies as prescribed by the interstate commerce\ncommission and the commissioner of transportation and in the publication\nof the interstate commerce commission entitled "Elements of Value of\nProperty Used in Common Carrier Service" as well as information\navailable from other sources, including reports required pursuant to\nsection four hundred eighty-nine-q.\n