N.Y. Transp. Law § 430

§ 430. Legislative intent. The continuation and improvement of the\nappropriate level of rail freight and passenger service and the\nmaintenance and improvement of the railroad infrastructure enhances the\neconomic vitality of local communities and the state. The legislature,\nupon the recommendation of the railroad taxation and service advisory\ncouncil, has:\n 1. provided for temporary alterations in railroad real property\ntaxation designed to encourage the continuation and improvement of\nrailroad service and the maintenance and improvement of rail\ninfrastructure;\n 2. provided for the establishment of a service enhancement program to\nassure the continuation and improvement of the appropriate level of rail\nfreight and passenger service and the maintenance and improvement of the\nrailroad infrastructure; and\n 3. provided for a process to evaluate information to review and assess\nthe efficacy of the temporary property tax alterations designed to\nfoster the goals of the service enhancement program. The legislature\nrecognizes that the railroad taxation and service advisory council may\nmake recommendations concerning the continuation of the service\nenhancement program based upon its findings.\n