N.Y. Real Prop. Tax Law § 499-jjjj

* § 499-jjjj. Assessment of local public utility mass real property.\nSubject to the provisions of section four hundred ninety-nine-qqqq of\nthis title, the assessor in each city, town and village, and in each\ncounty having a county department of assessment, shall annually assess\nall local public utility mass real property situated in such city, town,\nvillage or county, as the case may be. Where a village has enacted a\nlocal law as provided in subdivision three of section fourteen hundred\ntwo of this chapter, the town or county assessor shall apportion that\npart of the assessment of local public utility mass real property in the\ntown or county to the village for village tax purposes.\n * NB Repealed January 1, 2031\n