N.Y. RPT Law § 600

§ 600. Assessment of special franchises by commissioner. 1. The\ncommissioner shall annually determine the assessment of each special\nfranchise subject to assessment in each assessing unit in accordance\nwith the provisions of subdivision four of section three hundred two of\nthis chapter. In making such determination the commissioner may take\ntestimony and hear proof under oath or otherwise, avail itself of all\ninformation on the subject appearing in its office or acquired in the\ndischarge of its duties and may employ experts, agents or other persons\nto procure any information required for such purpose.\n 2. Notwithstanding any other provision of this chapter, the assessor\nin each city, town and village and in each county having a county\ndepartment of assessment shall annually assess all real property of\nrailroads situated in such city, town, village or county, as the case\nmay be, including the tangible property of a railroad situated in, upon,\nunder or above any street, highway, public place or public waters.\n 3. Each special franchise owner shall pay an annual charge to the\nstate office. All costs and expenses of the state office, direct and\nindirect, incurred in the assessment of special franchise property shall\nbe paid from the collection of an annual charge upon special franchise\nowners. The commissioner shall provide by rule for computation of this\ncharge through the apportionment of these costs and expenses to special\nfranchise owners in relation to the total full value of such special\nfranchise property. Charges shall be subject to the approval of the\ndirector of the budget. Any unpaid fee shall be a lien upon the assets\nof the special franchise owner and may be enforced by appropriate\nadministrative or judicial proceedings commenced by counsel to the state\noffice.\n