N.Y. RPT Law § 489-BB

§ 489-bb. Definitions. When used in this title, unless otherwise\nexpressly stated:\n 1. "Assessing unit" means a city, town or village.\n 2. "Railroad company" means a corporation , joint stock company,\nassociation, partnership, individual or other person operating a\nrailroad system both within and without the State of New York as a\ncommon carrier by rail, including but not limited to a street, surface,\nunderground or elevated railroad and any corporation created under or in\ncompliance with the rail passenger service act of nineteen hundred\nseventy or the regional rail reorganization act of nineteen hundred\nseventy-three as those acts were amended to April first, nineteen\nhundred seventy-six, whether as owner, lessee, mortgagee, trustee,\nreceiver or assignee of railroad real property.\n 3. "Railroad real property" means the land, real estate and real\nproperty (as defined in subdivision twelve of section one hundred two of\nthis chapter) of a railroad company, which is used by such railroad\ncompany for transportation purposes and which is subject to real\nproperty taxation except as provided in this title, and includes (a)\nsuch property leased to such railroad company, (b) such property used\nfor transportation purposes by such railroad company under a trackage\nright or other operating agreement, title to which is in other than a\nrailroad company as defined in subdivision two of this section and\nsubdivision two of section four hundred eighty-nine-b of this chapter,\n(c) such property used or occupied by such railroad company, title to\nwhich is in the state or in any municipal corporation thereof under any\nof the grade crossing elimination acts, and (d) the tangible property of\nsuch railroad company situated in, upon, under or above any street,\nhighway, public place or public waters; but does not include the value\nof any franchise, right or permission to construct, maintain or operate,\nin, under, above, on or through, streets, highways or public places.\n 4. "Subsidized railroad real property" means any railroad real\nproperty for which a rail service continuation subsidy is paid by the\nUnited States or the state of New York.\n 5. "Tax" or "taxation" means an ad valorem charge or special ad\nvalorem levy imposed upon real property by or on behalf of a county,\ncity, town, village, school district or special district.\n