* 499-tttt. Definitions. When used in this title:
1. "Local energy-related public utility mass real property" means energy-related public utility mass real property that is located in counties with a population of more than nine hundred forty thousand and less than one million two hundred thousand inhabitants according to the last decennial census.
2. "Local assessing jurisdiction" means the town, city, village or county assessing unit that establishes the assessment rolls for such town, city, village or county with a population of more than nine hundred forty thousand and less than one million two hundred thousand inhabitants according to the last decennial census.
3. "Energy-related public utility mass real property" means real property used in the transmission and distribution of electricity and gas located in counties with a population of more than nine hundred forty thousand and less than one million two hundred thousand inhabitants according to the last decennial census, including conduits, cables, lines, wires, poles, mains, pipes, substations, tanks, supports and enclosures for electrical conductors located on, above and below real property. Such term shall include all property described in paragraph (e) of subdivision twelve of section one hundred two of this chapter. Special franchise property as described in subdivision seventeen of section one hundred two of this chapter and all property described in paragraphs (a) and (b) and subparagraphs (A), (B), (C) and (D) of paragraph (i) of subdivision twelve of section one hundred two of this chapter shall not be considered energy-related public utility mass real property for purposes of this title.
4. "Taxation" means an ad valorem levy or special assessment for which energy-related public utility mass real property is otherwise liable pursuant to this chapter.
* NB Repealed January 1, 2023
Last modified: February 3, 2019