* 499-vvvv. Assessment of local energy-related public utility mass real property. Subject to the provisions of section four hundred ninety-nine-ccccc of this title, the assessor in each city, town and village 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, and 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 shall annually assess all local energy-related public utility mass real property situated in such city, town, village or county, as the case may be. Where a village has enacted a local law as provided in subdivision three of section fourteen hundred two of this chapter, the town or county assessor shall apportion that part of the assessment of local energy-related public utility mass real property in the town or county to the village for village tax purposes.
* NB Repealed January 1, 2023
Last modified: February 3, 2019