New York Real Property Tax Law Section 570 - Advisory valuations of utility real property.

  570. Advisory valuations of utility real property. Upon the written
  request of  the  assessors  of  any  city,  town  or  village  having  a
  population  of  less  than  ten thousand according to the latest federal
  census and an assessed valuation of less than ten million  dollars,  the
  commissioner  shall  furnish the full value of the real property therein
  of a public utility subject to the jurisdiction of the state  department
  of  public  service. The valuations so furnished shall be for the advice
  of the assessors and shall not be binding upon them.

Last modified: February 3, 2019