New York Real Property Tax Law Section 485-C - Exemption from taxation of real property used in manufacture of steel in cities of fifty thousand or more persons.

 485-c.  Exemption from taxation of real property used in manufacture
  of  steel  in cities of fifty thousand or more persons.  Notwithstanding
  the provisions of any law to the contrary, blast furnaces,  open  hearth
  furnaces,  soaking pits and coke ovens which are used in the manufacture
  of steel, and all tanks, towers and stills which are used in  processing
  gases  and  liquids  produced  by such coke ovens owned by a corporation
  taxable under article nine-A of the tax law and located  within  a  city
  with  a  population  of  fifty  thousand  or  more  shall be exempt from
  taxation.

Last modified: February 3, 2019