New York Real Property Tax Law Section 624 - Tax on special franchise not to affect other taxes.

 624. Tax on special franchise not to affect other taxes. The payment
  of  a tax on a special franchise shall not relieve any special franchise
  owner from the payment of any organization tax, franchise tax or any tax
  otherwise imposed by article nine of the tax law or any other  provision
  of law, but tangible property situated in, under, above, upon or through
  any  public  street,  highway,  water  or other public place, subject to
  assessment as a special franchise, shall not be taxable except upon  the
  assessment made by the commissioner as provided herein.

Last modified: February 3, 2019