N.Y. State Fin. Law § 97-jj

* § 97-jj. Industrial and utility service account. 1. There is hereby\nestablished in the joint custody of the state comptroller and the\ncommissioner of taxation and finance an industrial and utility service\naccount within the miscellaneous special revenue fund.\n 2. All moneys charged and received by the commissioner of taxation and\nfinance for services performed and information furnished relating to the\nassessment or appraisal of any industrial or utility property for\npurposes of the real property tax shall be deposited to the credit of\nthe industrial and utility service account.\n 3. Moneys within the industrial and utility service account, upon\nappropriation by the legislature, shall be available to the commissioner\nof taxation and finance for services and expenses of the office relating\nto the calculation, determination and certification of railroad\nceilings, special franchise assessments and oil and gas unit of\nproduction values.\n * NB There are 2 § 97-jj's\n