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N.Y. RPT Law § 562

This is the official text of N.Y. RPT Law § 562, part of New York’s RPT Law — part of the compiled statutory law of New York, published by the state as "RPT Law." Browse the sections below, each linked to its official government source.

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Certain property used or occupied by a railroad

Official statutory text

§ 562. Certain property used or occupied by a railroad.\nNotwithstanding the provisions of this chapter or any other law, real\nproperty used or occupied by a railroad for purposes of railroad\noperation, title to which is in the state of New York or in any\nmunicipal corporation thereof under any of the grade crossing\nelimination acts, shall be deemed property of the railroad for purposes\nof taxation and shall be assessed and taxed in the same manner and to\nthe same extent as if such railroad were the owner thereof.\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.