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N.Y. RRD Law § 144

This is the official text of N.Y. RRD Law § 144, part of New York’s RRD Law — part of the compiled statutory law of New York, published by the state as "RRD Law." Browse the sections below, each linked to its official government source.

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Assessment of property of new or surviving corporation

Official statutory text

§ 144. Assessment of property of new or surviving corporation. The\nreal estate of such new or surviving corporation, situate within this\nstate, shall be assessed and taxed in the several towns and cities where\nthe same shall be situated in like manner as the real estate of other\nrailroad corporations is or may be taxed and assessed, and such\nproportion of the capital stock and personal property of such new or\nsurviving corporation shall in like manner be assessed and taxed in this\nstate, as the number of miles of its railroad situate in this state\nbears to the total number of miles of its railroad.\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.