New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8185 - General Administration › Subpart 8185-1 - Definitions › Section 8185-1.1 - Definitions

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Terms used in
				  Parts 8185 through 8201 of this Title shall have the same meaning as in the
				  Real Property Tax Law. In addition, when used in Parts 8185 through 8201 of
				  this Title:
(1) Account means those accounts
				  and subaccounts which are prescribed by the New York State Public Service
				  Commission, the Federal Surface Transportation Board or the Federal Energy
				  Regulatory Commission in their uniform systems of accounts for electric, gas,
				  pipeline, steam, telegraph, telephone and water corporations, for cable
				  television companies, and for railroad companies, and which include mass
				  property.
(2) Action includes a
				  project or activity directly undertaken, funded or approved by the
				  commissioner. Actions include, but are not limited to:
(i) rule making;
(ii) policy formulation; and
(iii) establishment of procedures.
(3) Adirondack Park parcels means
				  parcels of wild or forest lands owned by the State and located within the
				  boundaries of the Adirondack Park which are subject to taxation, in whole or in
				  part, pursuant to section 532 (a) and (b)  of the Real
				  Property Tax Law, and for which assessments were approved by the State Board
				  for the 1960 assessment roll.
(4)
				  Adjudicatory proceeding means any activity which is not a rule making
				  proceeding, a hearing to afford a party an opportunity to be heard in relation
				  to the determination of rates, ratios or assessments, an employee disciplinary
				  action in which the rights, duties or privileges of named parties are to be
				  determined on a record after a hearing, or a review of a local disciplinary
				  action by an appointing authority against an assessor. It shall include but not
				  be limited to hearings conducted by the commissioner pursuant to the provisions
				  of the Real Property Tax Law concerning:
(i)
				  the failure of an assessor, county director of real property tax services or
				  other public officer, employee or board of assessment review member whose
				  duties relate directly to real property tax administration to comply with the
				  provisions of any statute or rule relating to such duties;
(ii) the failure of county directors of real
				  property tax services, assessors or real property appraisers to complete
				  required training;
(iii) the
				  revocation of an assessor's or county director's appointment to office;
				  or
(iv) the declaration of vacancy
				  in the office of elected assessor.
Unless otherwise provided by law, adjudicatory proceedings
					 shall be in the name of the commissioner and shall be conducted in accordance
					 with the provisions of the Real Property Tax Law, the State Administrative
					 Procedure Act, and these rules, and in accordance with the standards of due
					 process applicable to administrative hearings in general.
(5) Adjusted prior assessment
				  means a prior assessment increased by reason of the addition of new property or
				  decreased by reason of fire, demolition or destruction adjusted in accordance
				  with the provision of subdivisions (4) and (5) of section 1904  of the Real Property Tax
				  Law.
(6) Adjustment index means a
				  factor computed to adjust approved assessments and transition assessments on
				  the prior roll for a change in level of assessment or a revision to a change in
				  level of assessment. Where a change in level of assessment was computed but not
				  used in the computation of approved assessments and transition assessments for
				  the prior roll, that change in level of assessment shall be the adjustment
				  index. Where a change in level was used but subsequently revised, the
				  adjustment index shall be the revised change in level of assessment divided by
				  the change in level of assessment actually used.
(7) Adverse party means:
(i) with respect to a complainant which is a
				  special franchise owner or a railroad company, the assessing unit in which the
				  subject special franchise or railroad real property is located;
(ii) with respect to a complainant which is
				  an assessing unit, the owner of the subject special franchise or of the subject
				  railroad real property.
(8) Affidavit of compliance means the
				  affidavit of the owner or operator of a business facility which has previously
				  received an initial approval, in order to obtain a certificate of
				  eligibility.
(9) AFE means
				  authorization for expenditure.
(10)
				  Aggregate additional assessment means the amount computed to comply with the
				  minimum assessment requirements for:
(i)
				  Adirondack Park parcels, pursuant to section 542 (3)  of the Real Property
				  Tax Law; or
(ii) River regulating
				  district parcels, pursuant to section 15-2115  of the Environmental
				  Conservation Law.
(11)
				  Annual change report, when used in Part 8200 of this Title, means report of
				  additions and/or retirements of railroad property in a year subsequent to the
				  date of the initial report of such railroad.
(12) Applicant or applicants means the
				  person, or persons, who execute and file a complaint. For purposes of Part 8201
				  of this Title, applicant means a city, town, or county assessing unit; a county
				  assessing on behalf of a city or town assessing unit; or a consolidated
				  assessing unit or coordinated assessment program.
(13) Approved assessment means the assessed
				  value of lands owned by the State as certified by ORPTS, pursuant to either
				  section 542  of the Real Property Tax Law or section 15-2115  of the Environmental
				  Conservation Law, for purposes of the levy of taxes.
(14) Arm's-length transfer means a sale of a
				  fee or all undivided interests in real property in the open market, between an
				  informed and willing buyer and seller where neither is under any compulsion to
				  participate in the transaction, unaffected by any unusual conditions indicating
				  a reasonable possibility that the full sales price is not equal to the fair
				  market value of the property assuming fee ownership. The following sales shall
				  be presumed not arm's-length transfers unless adequate documentation is
				  provided demonstrating that the full sales price is equal to the fair market
				  value of the property assuming fee ownership:
(i) a sale between relatives or former
				  relatives;
(ii) a sale between
				  related companies or partners in business;
(iii) a sale where one of the buyers is also
				  a seller;
(iv) a sale where a
				  government agency or a lending institution is either buyer or seller, including
				  a mortgage or tax foreclosure sale and a sale in bankruptcy;
(v) a sale where deed type is not warranty or
				  bargain and sale;
(vi) a sale where
				  the interest conveyed is not a fee or all undivided interests in the
				  property;
(vii) a sale where the
				  sale of a business is included in the full sale price;
(viii) a sale where there are other unusual
				  factors affecting sale price;
(ix)
				  a sale of real property where the date of sale is more than one year subsequent
				  to the date that the contract for the sale is executed; and
(x) a sale of property where full sale price
				  minus personal property is less than or equal to $10.
(15) Array means an ordered arrangement of
				  data such as a listing of variables in order of magnitude.
(16) Assessed value means the monetary amount
				  at which a property is put on the assessment roll.
(17) Assessment information file means a
				  collection of records for every parcel shown on the assessment roll, where
				  related information for assessment administrative purposes, including the
				  initial recording of all transfers, is maintained.
(18) Assessment record billing owner or ARBO
				  means assessment record billing owner as defined in section 103(B-1) of the
				  Eminent Domain Procedure Law (EDPL), subject to the following:
(i) The first step in ascertaining ARBO
				  information shall be obtaining the parcel identification numbers of those
				  parcels which may be acquired by the condemnor for its public project. Tax maps
				  may be used to obtain such numbers if appropriate.
(ii) Once the parcel identification numbers
				  of the potentially affected parcels have been obtained, the ARBO information
				  applicable to such parcels shall be ascertained by any of the following
				  methods:
(a) inspecting the latest assessment
				  roll and the real property transfer information available in the county real
				  property tax service agency or the office of the assessor, as the case may be,
				  pertaining to transfers occurring after the applicable taxable status date
				  within that assessing unit;
(b)
				  submitting a written request to the assessor's office for a search of the
				  assessment roll data file, where such office has agreed to process such
				  request; or
(c) submitting a
				  written request to the county real property tax service agency for a search of
				  the current property ownership records maintained by such office, where such
				  office has agreed to process such requests.
(iii) Where it appears from such search or
				  inspection that there has been a recent change of ownership, the ARBO shall be
				  deemed to be the new owner, not the former owner.
(iv) Where it appears that taxes on a parcel
				  are paid through an escrow account, the ARBO's tax billing address for purposes
				  of EDPL section 103(B-1) shall be deemed to be the ARBO's own mailing address,
				  not the address of the mortgage investing institution or its agent,
				  notwithstanding the provisions of RPTL 502(9), unless no mailing address for
				  the ARBO is found in the assessment records.
(19) Assessor is defined in section 102  of the Real Property Tax Law. For
				  purposes of Part 8188 of this Title, assessor means elected officer, appointed
				  officer or one of a body of officers charged by law with the duty of assessing
				  real property for an assessing unit other than a village for the purposes of
				  taxation and special ad valorem levies.
(20) Assessor's report means the report for
				  equalization purposes and of exempt property prepared pursuant to Part 8193 of
				  this Title.
(21) Audit trail means
				  a set of procedures used to trace and verify that file maintenance was
				  conducted properly.
(22)-(30)
				  [Reserved]
(31) Average deviation
				  means the arithmetic mean of the absolute values of the deviations of a set of
				  numbers from a measure of central tendency such as the median.
(32) Base manuscript means a working
				  planimetric map prepared from aerial photographs by photogrammetric procedures
				  upon which shall be shown all physical features necessary in the preparation of
				  a tax map.
(33) Base property means
				  that portion of special franchise property which was assessed for the year 1953
				  in an assessing unit which has not completed a revaluation and which is not
				  expected to complete a revaluation.
(34) Base year, when used in Parts 8197 and
				  8200 of this Title, means the year to which the cost of tangible property as of
				  any year is compared in order to compute a cost index.
(35) Book cost, when used in Parts 8197 and
				  8200 of this Title, means the amount at which property is recorded in accounts
				  without deduction for provisions such as depletion, depreciation or
				  amortization.
(36) Buyer means a
				  transferee listed on a conveyance.
(37) Cable television company means any
				  individual, trustee, partnership, association, corporation or other legal
				  entity owning, controlling, operating, managing or leasing one or more cable
				  television systems within the State.
(38) Cable television system means any system
				  which operates for hire the service of receiving and amplifying programs
				  broadcast by one or more television or radio stations or any other programs
				  originated by a cable television company or by any other party, and
				  distributing such programs by wire, cable, microwave or other means, whether
				  such means are owned or leased to persons in one or more municipalities who
				  subscribe to such service. This definition does not include any master antenna
				  television system.
(39) Capital
				  expenditures means expenditures for improvements to the economic unit which
				  have a useful life of more than one year and are necessary to maintain
				  production.
(40) Central tendency
				  means a measure of typicality within a set of observations, such as the mean,
				  median, or mode.
(41)-(42)
				  [Reserved]
(43) Change in level of
				  assessment factor means the change in level of assessment expressed as an
				  index.
(44) Check digit means a
				  mathematical computation based on positioned data contained in the parcel key
				  which can be used to prevent the accessing of a wrong record due to
				  transposition of digits in the parcel key.
(45) Coefficient of dispersion or COD means
				  the average deviation of a group of assessment ratios, taken around the median,
				  arithmetic mean, or weighted mean ratio and expressed as a percent of that
				  measure. For the purposes of Part 8201 of this Title, the COD measures the
				  extent to which uniformity has been achieved by an assessing unit.
(46) Common law easement means an easement
				  created pursuant to common law for conservation purposes acquired on or before
				  January 1, 1990 on land within the Adirondack or Catskill Parks.
(47) Complaint review panel means a panel
				  which provides for compliance with statutes, rules and procedures in the review
				  of State equalization rate, class equalization and class ratio complaints. The
				  complaint review panel shall be comprised of staff members of ORPTS, appointed
				  by the deputy commissioner, or his or her designee.
(48) Conservation easement means an easement,
				  covenant, restriction or other interest in real property, created pursuant to
				  title 3, article 49 of the Environmental Conservation Law which limits or
				  restricts development, management or use of such real property for the purpose
				  of preserving or maintaining the scenic, open, historic, archaeological,
				  architectural or natural condition, character, significance, or amenities of
				  real property.
(49) Construction
				  work in progress means taxable real property under construction but not
				  finished or completed as of the close of the calendar year for special
				  franchise owners which report to the Public Service Commission or the Federal
				  Energy Regulatory Commission, and as of the close of the fiscal year for all
				  other special franchise owners.
(50) Contributed property means railroad
				  transportation property constructed or acquired at other than railroad company
				  expense.
(51)-(59) [Reserved]
(60) Conveyance means every
				  instrument in writing, by which any estate or interest in real property is
				  created, transferred, assigned or surrendered, except that it shall not include
				  a will, an easement, a right-of-way, a lease, a license agreement or a
				  mortgage.
(61) Cost index, when
				  used in Parts 8197 and 8200 of this Title, means a number expressing the
				  relationship of the cost of tangible property as of any year to its cost as of
				  the base year.
(62) Cost of
				  removal, when used in Parts 8197 and 8200 of this Title, means the cost of
				  abandoning in place, demolishing, dismantling, tearing down or otherwise
				  removing tangible property, including the cost of transportation, handling and
				  disposal incidental thereto.
(63)
				  County director means a director of a county real property tax service agency
				  appointed pursuant to section 1530  of the Real Property Tax Law or other
				  official assigned the duties set forth in Real Property Tax Law, section 1532.
				  T he Chairman of the Nassau County Board of Assessors and the Tompkins County
				  Director of Assessment shall be deemed county directors, except for purposes of
				  Part 8188 of this Title.
(64)
				  Critical infrastructure means systems, assets, places or things, whether
				  physical or virtual to the State that the disruption, incapacitation or
				  destruction of such systems, assets, places or things could jeopardize the
				  health, safety, welfare or security of the State, its residents or its
				  economy.
(65) Crossing frog, when
				  used in Parts 8197 and 8200 of this Title, means the complete unit for a
				  crossing of one track over another, where no switches are involved.
(66) Current roll means the assessment roll
				  for which a State equalization rate, special equalization rate, class
				  equalization rate or class ratio is determined, and the assessment roll for
				  which an assessor's report is being completed.
(67) Daily average barrels means a unit of
				  measurement that may be used to express the annual production of oil. It is
				  calculated by dividing the annual production by 365.
(68) Date of sale means the date a conveyance
				  transferring title to real property is made as set forth therein.
(69) Densely populated area means those areas
				  where 20 percent or more of the area consists of land parcels having a frontage
				  of 40 feet or less.
(70) Depletion
				  means an allowance calculated according to the provisions of the Internal
				  Revenue Code, which accounts for the reduction in the value of the oil or gas
				  property as the resource is removed.
(71) Depreciation means an allowance for the
				  recapture of investment.
(72)
				  Depreciation accounting, when used in Part 8200 of this Title, means the
				  generally accepted method to recognize over time the decline in the usefulness
				  of an asset. Under depreciation accounting, the original cost of the property
				  at the time of the purchase, less its expected salvage value, is prorated and
				  written off over the life of the asset as a depreciation expense.
(73) Digital data means spatial and related
				  attribute data that can be stored and managed in a computer.
(74) Dispersion means the general term for
				  the extent to which a set of data is clustered (tightly or loosely) around its
				  measure of central tendency. A number of measures of dispersion are used,
				  including the coefficient of dispersion, the standard deviation, the
				  coefficient of variation, and the coefficient of concentration.
(75) Dry hole costs means a charge for dry
				  holes encountered in developing the economic unit. This charge does not allow
				  for cost of dry holes during exploration.
(76) Economic obsolescence means the loss of
				  value of property due to the fact that it has not been a paying property, as
				  defined in this Subpart, in any of the five fiscal years of the special
				  franchise owner immediately preceding the valuation date.
(77) Electric corporation means every
				  corporation, company, association, joint-stock association, partnership and
				  person, their lessees, trustees or receivers appointed by any court whatsoever
				  (other than a railroad or street railroad corporation generating electricity
				  solely for railroad or street railroad purposes or for the use of its tenants
				  and not for sale to others) owning, operating or managing any electric plant
				  except where electricity is generated or distributed by the producer solely on
				  or through private property for railroad or street railroad purposes or for its
				  own use or the use of its tenants and not for sale to others.
(78) Engineering costs, when used in Part
				  8200 of this Title, means pay and expenses as defined in account 1 of the
				  uniform system of accounts for railroads prescribed by the Surface
				  Transportation Board.
(79)
				  [Reserved]
(80) Equalization change
				  means an increase or decrease in total assessed value of taxable real property,
				  existing on both the current roll and the prior roll for which there has not
				  been a physical or quantity change, or, in the case of a special assessing
				  unit, an increase or decrease in initial assessed value of taxable real
				  property existing on both the current roll and the prior roll for which there
				  has not been a physical or quantity change.
(81)-(90) [Reserved]
(91) Excluded action means an action
				  undertaken, funded or approved prior to September 1, 1976.
(92) Exempt action means:
(i) enforcement proceedings, or the exercise
				  of prosecutorial discretion in determining whether or not to institute such
				  proceedings;
(ii) ministerial acts;
				  and
(iii) maintenance or repair
				  involving no substantial changes in an existing structure or
				  facility.
(93) Exempt
				  assessed value means the part of the assessed value of a parcel exempt from
				  taxation.
(94) Exempt parcel means
				  a parcel which receives an exemption from taxation in whole or in
				  part.
(95) Fence miles, when used
				  in Part 8200 of this Title, means the number of miles of railroad right-of-way
				  protected by fences.
(96) Field
				  verification means an onsite confirmation of property characteristics by the
				  crew chief, or equivalent, for the purpose of establishing the accuracy of the
				  data collector's observations and recording.
(97) File code, when used in Part 8200 of
				  this Title, means a code number prescribed by ORPTS to facilitate the
				  identification of property and to indicate the purpose for which the property
				  is being reported.
(98) File
				  maintenance means the procedures used to correct information found to be in
				  error in a file and the adding and deleting of records to maintain the file in
				  current condition.
(99) Final
				  assessment roll data file means the organized collection of information stored
				  by a computer on electronic media which corresponds to a final assessment
				  roll.
(100) First levy date means
				  the last statutory day for the levy of any tax for any purpose upon the final
				  assessment roll or a portion thereof.
(101) Flight lines means the direction and
				  number of passes an aircraft must make over an area where aerial photography is
				  being obtained.
(102) Full detail
				  report, when used in Part 8200 of this Title, means a statement of annual
				  changes to property and property investment, in accordance with instructions
				  issued by ORPTS for reporting under titles 2-A and 2-B of the Real Property Tax
				  Law.
(103) Full sales price means
				  the price actually paid or required to be paid for real property or an interest
				  therein, whether paid or required to be paid by money, property, or any other
				  thing of value, including the cancellation or discharge of an indebtedness or
				  obligation, and the amount of any lien or encumbrance on the real property or
				  interest therein which existed before the delivery of the deed and which
				  remains thereon after the delivery of the deed, but excluding the fair market
				  value of any personal property received by the buyer.
(104) Full value standard means:
(i) for purposes of a State equalization
				  rate, the manner in which the full value of taxable real property is computed
				  when computing a State equalization rate. Where only one market value survey is
				  used in the computation of an equalization rate, the full value of the taxable
				  real property is the value as of the valuation date. Where two surveys are used
				  in the computation of an equalization rate, the full value of the taxable real
				  property is a weighted average of the values as of each of the valuation dates;
				  or
(ii) for purposes of special
				  equalization ratios, the date as of which the full value of real property is
				  estimated when computing the special equalization ratios.
(105) Functional obsolescence means the
				  impairment of operating capacity or efficiency resulting in a loss in value
				  brought about by the failure of the tangible property to meet present or
				  projected needs or where the capacity of the tangible property exceeds
				  reasonable anticipated demands.
(106) Gas corporation means every
				  corporation, company, association, joint stock association, partnership and
				  person, their lessees, trustees or receivers appointed by any court whatsoever,
				  owning, operating or managing any gas plant except:
(i) where gas is made or produced and
				  distributed by the maker on or through private property solely for its own use
				  or the use of its tenants and not for sale to others; and
(ii) where manufactured gas is sold by the
				  producer only for use or resale by a gas corporation and such gas of the
				  producer and any affiliated producers does not exceed in any one year 30
				  percent of the total gas sold by any purchaser thereof in the area in which
				  such manufactured gas is resold either as manufactured gas or as a component of
				  mixed gas.
(107) Gross
				  income means the revenue generated by selling the gas or oil minus wind-fall
				  profits taxes and royalty payments.
(108) Highly complex properties means unique
				  properties where the appraisals require either the professional use of highly
				  specialized engineering skills or the development of highly complex earnings or
				  economic analyses.
(109) Homestead
				  assessing unit means an approved assessing unit which adopts the provisions of
				  section 1903  of the Real Property Tax Law,
				  pertaining to the homestead base proportion on or before the completion of the
				  roll which is designated the base year roll for a market value
				  survey.
(110) ICC land zone, when
				  used in Part 8200 of this Title, means area of land of uniform value and
				  characteristics, as used by the Surface Transportation Board for purposes of
				  land appraisal.
(111)-(120)
				  [Reserved]
(121) Initial
				  assessment means the assessed value of an individual parcel before any
				  adjustment for the transition assessment provisions of article 18 or 19 of the
				  Real Property Tax Law and before the subtraction of any exempt assessed
				  value.
(122) Initial report, when
				  used in Part 8200 of this Title, means inventory of railroad transportation
				  property, as of a given date, as reported to ORPTS in accordance with revised
				  instructions for reporting under titles 2-A and 2-B of article 4 of the Real
				  Property Tax Law.
(123) Intangible
				  property means the franchise, right, authority or permission to construct,
				  maintain or operate in, under, above, upon or through any public place mains,
				  pipes, tanks, conduits, wires or transformers with their appurtenances for
				  conducting water, steam, light, power, electricity, gas or other
				  substance.
(124) Inventory date,
				  when used in Part 8200 of this Title, for railroad ceilings means December 31st
				  of the year preceding the year in which the assessment roll, on which the
				  railroad ceiling will be entered, is filed in the office of the city or town
				  clerk; except that the inventory date is December 31st of the second year
				  preceding the date required by law for filing of the final assessment roll for
				  purposes of city assessment rolls required to be filed between January 1st and
				  June 1st, inclusive, and for all village assessment rolls.
(125) Inventory date for special franchises
				  means the date as of which the condition and ownership of special franchise
				  property is determined for purposes of determining special franchise
				  assessments pursuant to Subpart 8197- 4 of this Title.
(126) Isolated property means properties to
				  be isolated in the particular market value surveys as provided in the
				  procedures established for the market value survey or surveys used for the
				  calculation of State equalization rates, class equalization rates or class
				  ratios.
(127) Land parcel means a
				  term in tax mapping used interchangeably with the term lot. All real property
				  parcels separately assessed apart from the land shall be identified to the land
				  parcel.
(128) Land rights means
				  rights in land less than fee ownership, such as easements and
				  permits.
(129) Lending institution
				  means any bank, trust company, national bank, savings bank, savings and loan
				  association, Federal savings bank, Federal savings and loan association,
				  private banker, credit union, Federal credit union, investment company, pension
				  fund, licensed mortgage banker or any other entity which maintains a real
				  property tax escrow account for real property located in this State.
(130) Levy roll means the final assessment
				  roll upon which taxes are to be levied.
(131) Life code, when used in Part 8200 of
				  this Title, means a three-letter code, designating types of property, for use
				  in the setting of service lives by ORPTS.
(132) Locally assessed property means real
				  property for which the assessed value is determined by the assessor, excluding
				  transportation properties of ceiling railroads (Real Property Tax Law, article
				  4, titles 2-A and 2-B), taxable State land and wholly exempt
				  properties.
(133) Lot means a
				  contiguous land area delineated on a tax map under a single fee ownership as
				  far as may be practicable, used or intended for use as a single piece. A lot
				  shall also include each separately delineated lot on a subdivision map accepted
				  for filing by a county clerk, unless the assessor determines the separate
				  assessment of one or more such lots to be impracticable. A lot shall not be
				  divided by a State, county, city, town, village or school district boundary
				  line; provided, however, that in a special assessing unit where, at the
				  election of the assessor, a land parcel which is separately assessed for
				  general municipal purposes lies partly within a village or school district, it
				  shall be delineated on the tax map and with respect to such portion, an
				  identifying suffix or suffixes shall be appended to the section, block and lot
				  number assigned to the affected land parcel. In determining what constitutes a
				  lot, an assessor shall regard an abandoned subdivision as a single tract if an
				  instrument abandoning that subdivision has been filed with the assessor and
				  with the clerk of each assessing unit in which the subdivision is located and
				  with the appropriate recording officer.
(134) Lot number means a two-digit number
				  assigned to each lot to distinguish it from each other lot within the same
				  block.
(135) Majority of cities and
				  towns means either:
(i) a simple majority of
				  cities or towns within the county or cities or towns partly or wholly within a
				  school district; or
(ii) two or
				  more cities or towns partly or wholly within a school district or county where
				  the full value of taxable real property of those cities or towns, or segments
				  thereof, in aggregate exceeds 50 percent of the full value of taxable real
				  property within the entire school district or county.
(136) Market value ratio means the ratio of
				  assessed value to full value of the taxable real property on a final assessment
				  roll.
(137) Mass property, when
				  used in Parts 8197 and 8200 of this Title, means items of tangible property
				  that are sufficiently similar physically and functionally that they are
				  commonly accounted for as uniform components of a group or class rather than as
				  individual items.
(138) Master
				  antenna television system means any system which serves only the residents of
				  one or more apartment dwellings under common ownership, control or management
				  and any commercial establishment located on the premises of such apartment
				  house and which transmits only signals broadcast over the air by stations which
				  may be normally viewed or heard locally without objectionable interference, and
				  which does not provide any additional service over its facilities.
(139) Mcf means 1,000 cubic feet of
				  gas.
(140) Measured roll means an
				  assessment roll from which observations, either sample parcels for appraisal or
				  sales, are chosen in conducting a market value survey or from which aggregate
				  full values are estimated based upon local reassessment activity. The
				  procedures for market value surveys shall provide which assessment rolls are to
				  be measured. Any reference in Part 8186 of this Title to base year rolls shall
				  include measured rolls and any reference therein to measured rolls shall
				  include base year rolls.
(141)-(150) [Reserved]
(151) Ministerial act means an action
				  performed upon a given state of facts in a prescribed manner imposed by law,
				  without the exercise of any judgment or discretion as to the propriety of the
				  act, even though such law may require, to a limited degree, a construction of
				  its language or intent.
(152)
				  Moderately complex properties means unique properties where the appraisals
				  require either the professional use of moderately specialized engineering
				  skills or the development of moderately complex earnings or economic
				  analyses.
(153) Mortgage investing
				  institution means any bank, trust company, national bank, savings bank, savings
				  and loan association, Federal savings bank, Federal savings and loan
				  association, private banker, credit union, Federal credit union, investment
				  company, pension fund, licensed mortgage banker or any other entity which
				  maintains a real property tax escrow account for real property located in this
				  State.
(154) Municipality means a
				  city, town or village other than a village which is not an assessing
				  unit.
(155) Mylar means a stable
				  base polyester drafting film matte on one or both sides.
(156) Net cable operating income means
				  operating income less operating costs, including adjustments for income taxes
				  and officers' salaries, as reported in financial statements submitted by a
				  cable television company to ORPTS or to the New York State Commission on Cable
				  Television. The adjustments for income taxes and officers' salaries shall be
				  obtained from a schedule to be adopted by ORPTS.
(157) Net operating income means net utility
				  operating income, net cable operating income or operating revenues less
				  operating expenses as determined from financial statements submitted by an
				  unregulated special franchise owner to ORPTS.
(158) Net railway operating income means
				  operating revenues less operating expenses, as reported in financial statements
				  submitted by railroad companies to the Interstate Commerce Commission or the
				  New York State Department of Transportation.
(159) Net salvage percent means net salvage
				  value expressed as a percentage of reproduction cost new.
(160) Net salvage value means the salvage
				  value of property retired less the cost of removal.
(161) Net taxable value means the taxable
				  value of a parcel after computation of all partial exemptions to which the
				  parcel is entitled.
(162) Net
				  utility operating income means operating revenues less operating expenses as
				  reported in financial statements submitted by a special franchise owner other
				  than a cable television company or an unregulated special franchise owner to a
				  regulatory agency other than the New York State Commission on Cable
				  Television.
(163) New York
				  coordinate system means the system of coordinates located in four zones of the
				  State of New York for land boundary and survey station descriptions as enacted
				  by the Laws of 1938, chapter 545 and amended by the Laws of 1995, chapter
				  605.
(164) New York State Real
				  Property System or RPS means computer software and related documentation which
				  have been developed by ORPTS.
(165)
				  Nonresidential property means locally assessed properties which are not
				  residential property.
(166) Office
				  or ORPTS means the Office of Real Property Tax Services.
(167) Oil and gas rights identification code
				  means a number which uniquely identifies oil and gas rights not capable of
				  being identified by a tax map land parcel number as defined in paragraph (279)
				  of this subdivision.
(168)
				  Operating expenses means costs necessary to maintain the production of gas or
				  oil and does not include depreciation, capital expenditures or the cost of
				  developing new wells or plugging old wells.
(169) Original cost, when used in Parts 8197
				  and 8200 of this Title, means the cost of property to the corporation, company,
				  association, joint-stock association, partnership and person, their lessees,
				  trustees or receivers appointed by any court whatsoever, first devoting it to
				  public service and the cost of contributed property.
(170) ORPTS means the Office of Real Property
				  Tax Services.
(171)-(179)
				  [Reserved]
(180) Overhead factor,
				  when used in Part 8200 of this Title, means interest during construction,
				  engineering costs and other general expenditures.
(181) Parcel means a separately assessed lot,
				  piece or portion of real property, except publicly owned bridges and land used
				  for street, highway or parkway purposes. When used in Part 8201 of this Title,
				  time share interests in individual units are not separate parcels nor are
				  entries for omitted parcels and penalty taxes.
(182) Parcel identification number means a
				  unique number which distinguishes each parcel in the county from all other
				  parcels in the county. For a land parcel, this number might be the tax map land
				  parcel number or another unique number which identifies the parcel on a tax
				  map. For a property not capable of being identified by a tax map land parcel
				  number, for example, utility mass account property, an Adirondack or Hudson
				  River-Black River aggregate assessment, or a State-owned land transition
				  assessment, this means a number which uniquely identifies such entity for
				  assessment purposes.
(183) Parcel
				  key means a unique number consisting of the SWIS code or equivalent and the tax
				  map land parcel number. In the case of condominiums and multiple ownership of
				  improvements to leased land, said number shall also identify each separate
				  ownership interest.
(184) Parcel
				  size means the quantity of land delineated on a tax map.
(185) Parties shall mean the complainant or
				  complainants, the respondent or respondents and any municipal corporation which
				  is allowed to intervene in an adjudicatory proceeding.
(186) Paying property means property which
				  produces a net operating income sufficient to meet taxes which were not
				  included in the determination of net operating income, interest on indebtedness
				  and fixed charges.
(187) Person
				  means individual, firm or co-partnership.
(188) Physical or quantity change means
				  either an increase in assessed value from the prior roll to the current roll
				  resulting from new construction, property annexed from another assessing unit,
				  property omitted from the prior roll, property discovered during tax mapping,
				  and property which has become a locally assessed property or taxable State
				  land, or a decrease in assessed value from the prior roll to the current roll
				  resulting from fire, demolition, loss of parcels from the roll due to tax
				  mapping, removal of mobile homes, removal of duplicate parcels from the roll
				  and property which is no longer a locally assessed property or taxable State
				  land. It is not the result of the splitting or merging of parcels. Increases in
				  assessments of oil and gas rights assessed pursuant to Real Property Tax Law,
				  article 5, title 5, which are a result of increased production shall be treated
				  as increases resulting from new construction. Decreases in assessments of oil
				  and gas rights assessed pursuant to Real Property Tax Law, article 5, title 5,
				  which are the result of decreased production, shall be treated as decreases
				  resulting from demolitions. Where new property has replaced previously existing
				  property, the installation of the new property shall be treated as new
				  construction and the removal of the previously existing property shall be
				  treated as a demolition, notwithstanding the fact that the new property may be
				  similar or identical, in function or otherwise, to the previously existing
				  property. In special assessing units or homestead assessing units, physical or
				  quantity changes shall also include a change in class designation and the
				  annexation or removal of a parcel from a portion.
(189) Pipeline corporation means a
				  corporation organized to construct and operate, wholly within or partly without
				  this State, lines of pipe for conveying or transporting therein petroleum,
				  liquids, gas or any products or property, or to maintain and operate for such
				  purposes lines of pipe already constructed.
(190) Portion class means the homestead or
				  non-homestead class in a homestead assessing unit, or the real property class
				  in a portion in a special assessing unit.
(191) Price level index, when used in Parts
				  8197 and 8200 of this Title, means a cost index expressing the relationship of
				  the cost of tangible property as of the date of valuation to its cost as of the
				  base year.
(192) Prior roll means
				  the assessment roll completed, verified and filed in the year before the
				  current roll revised for all corrections of errors and small claims court
				  adjustments but not for other court-ordered adjustments to date.
(193) Property classification code means a
				  number established or accepted by ORPTS for classifying property by
				  type.
(194) Property description
				  means a description sufficient to identify the parcel, including the surnames
				  of the abutting property owners and the names of the abutting streets or
				  highways, the approximate number of square feet, square rods or acres or a
				  statement of the linear dimensions.
(195) Property inventory file means a
				  collection of records containing the real property valuation data items for
				  each parcel.
(196) Property
				  retired, when used in Parts 8197 and 8200 of this Title, means property which
				  has been removed, sold, abandoned, destroyed or which for any cause has ceased
				  to be used and useful in the service of the public.
(197) Property tax exemption code means a
				  number established or accepted by ORPTS for identifying each type of
				  exemption.
(198) Property use means
				  a classification established by ORPTS for classifying property by
				  use.
(199) Public utility property
				  means any property owned by persons or corporations and used for electric and
				  gas production, transmission or distribution of water and other products,
				  communications, including cable television, transportation and waste
				  disposal.
(200) Real property
				  transfer report means the form (RP-5217) prescribed in section
				  8191-2.1 
				  of this Title, or an alternative report authorized by section
				  8191-2.2 
				  of this Title, except that for purposes of Subpart 8191-3 of this Title, real
				  property transfer reports shall also include:
(i) equivalent reports prepared pursuant to
				  or on the basis of documents prescribed by chapter 21 of title 11 of the
				  Administrative Code of the City of New York;
(ii) adequately documented corrections made
				  in accordance with section
				  8191-2.3 
				  of this Title unless the context otherwise requires; and
(iii) assessment information provided
				  pursuant to sections
				  8191-2.4 
				  and 8191- 2.5 of this Title pursuant to Real Property Law, article 9, section
				  333.
(201)-(210)
				  [Reserved]
(211) Reassessment
				  means a systematic review of the assessments of all locally assessed
				  properties, valued as of the valuation date of the assessment roll containing
				  those assessments, to attain compliance with the standard of assessment set
				  forth in subdivision two of section 305  of the Real Property Tax Law.
(212) Records means records held by ORPTS
				  that are available for inspection and copying under the Freedom of Information
				  Law and any other provisions of law.
(213) Regulatory agency, when used in Part
				  8200 of this Title, means the Surface Transportation Board, the New York State
				  Department of Transportation, or any other regulatory agency of the State or
				  Federal government which has jurisdiction of railroad property.
(214) Residential property means all one-,
				  two-, and three-family residential property in real property class one for
				  special assessing units including such dwellings used in part for
				  nonresidential purposes but which are used primarily for residential purposes
				  but excluding parcels with an assessment limitation and parcels held in a
				  cooperative or a condominium form of ownership, and, for all other assessing
				  units, all locally assessed properties with a property classification code
				  beginning with a "2," other than property held in a cooperative or a
				  condominium form of ownership.
(215) Respondent shall mean any person
				  notified to appear before the commissioner in an adjudicatory proceeding other
				  than as a witness.
(216) Retail
				  activity means the making of retail sales of goods or services at a business
				  facility to customers who personally visit such facility to obtain such goods
				  or services.
(217)
				  Retirement-replacement-betterment accounting, when used in Part 8200 of this
				  Title, is the method historically used for track structures. Under this
				  accounting method, the initial track installation cost is capitalized and the
				  investment is never written down. Track replacements of similar quality are
				  written off as maintenance expenses in the year incurred, and the incremental
				  cost of betterments is added to the property accounts as a capital investment.
				  When a line is abandoned, the original investment and the capital improvements
				  (betterments) are written out of the property accounts, at their original cost,
				  as expenses.
(218) River regulating
				  district, or RRD parcels, means land owned by the Hudson River or Black River
				  Regulating Districts made taxable by section 15-2115  of the Environmental
				  Conservation Law.
(219) Roll
				  section means a separate section of the assessment roll used to enter
				  assessment information for specific real property.
(220) Roll section 1 means all taxable real
				  property not specifically included in another roll section.
(221) Roll section 3 means the part of the
				  assessment roll used to enter parcels identified as taxable state land as
				  defined.
(222) Roll section 5 means
				  property defined as special franchise in section 102  of the Real Property Tax Law.
(223) Roll section 6 means the part of the
				  assessment roll used to enter parcels identified as utility property other than
				  special franchise.
(224) Roll
				  section 7 means railroad real property subject to railroad ceilings determined
				  by ORPTS.
(225) Roll section 8
				  means real property which is wholly exempt from taxation.
(226) Roll section 9 means the optional roll
				  section which may be established for the entry of the assessed value of real
				  property which:
(i) is transferred from
				  exempt to taxable status as per section 520  of the Real Property Tax Law;
(ii) was omitted from the prior year's roll;
				  or
(iii) is subject to penalty or
				  rollback taxes due upon the conversion of certain agricultural or forest
				  lands.
(227) Roll
				  section identification means a system for indicating under which section of the
				  assessment roll each parcel is to be listed.
(228) RP-5217 control number means for sales
				  occurring before July 1, 1994, the seven- digit number printed on the form; for
				  sales occurring on or after July 1, 1994, the SWIS code, liber and page of the
				  recorded deed evidencing that sale.
(229) RPS means the Real Property
				  System.
(230) Sale means any
				  transfer, whether for value or not, giving rise to a conveyance, including but
				  not limited to a gift, exchange, distribution from an estate, distribution from
				  a partnership or corporation to a partner or shareholder, mortgage foreclosure,
				  transfer in lieu of foreclosure and a transfer pursuant to court order or in
				  settlement of litigation.
(231)
				  Sale between related companies means a sale where the buyer and seller are
				  effectively controlled by the same persons or corporations. A sale between a
				  corporation and a stockholder or office of the corporation or a sale between
				  corporations having a common stockholder or officer and the same principal
				  address shall be presumed between related companies.
(232)-(240) [Reserved]
(241) Sale between relatives means a sale
				  where the buyer and seller are related by consanguinity or affinity or were
				  previously related by affinity.
(242) Sales inventory file means a collection
				  of records for every valid sale, containing the verified property inventory at
				  time of sale and verified selling price.
(243) Salvage value, when used in Part 8200
				  of this Title, means the amount received for property retired, less any
				  expenses incurred in connection with the sale or in preparing the property for
				  sale or if retained, the amount at which the material recoverable is chargeable
				  to materials and supplies or other appropriate account.
(244) School district code means a number
				  established by ORPTS whereby each school district is assigned a unique
				  identifying number.
(245) Segment
				  means the part of a city or town within a taxing jurisdiction which is a school
				  district, a special district or a village which is not an assessing unit and
				  which is located in two or more towns. A segment special equalization rate
				  means a special equalization rate established for a segment.
(246) Seller means a transferor listed on a
				  conveyance.
(247) Service life
				  means the anticipated duration of use of property for the purpose for which it
				  was installed.
(248) Signal miles,
				  when used in Part 8200 of this Title, means the number of track miles protected
				  by automatic signals.
(249) Small
				  claims court means a court established pursuant to title 1-A of article 7 of
				  the Real Property Tax Law.
(250)
				  Soil group or subdivision thereof means a class of soil mapping units
				  established by the Commissioner of Agriculture and Markets.
(251) Special district code means a uniform
				  code which uniquely identifies each special district within a county, and which
				  sets forth the basis of taxation for each district.
(252) Split-merge number means a unique
				  number used to identify parcels that have been split (including subdivisions)
				  or merged since the prior roll. All parcels involved in the same split or
				  merger are coded with the same number.
(253) State Board means the State Board of
				  Real Property Tax Services as defined in section 200  of the Real Property Tax Law.
(254) State parcel number means a unique
				  seven-digit identifier assigned to each parcel of taxable State land by
				  ORPTS.
(255) Statewide information
				  system code or SWIS code means a numbering system established by ORPTS to
				  uniquely identify each county, city, town and village, and that portion of a
				  town outside of incorporated villages.
(256) Steam corporation means every
				  corporation, company, association, joint stock association, partnership and
				  person, their lessees, trustees or receivers appointed by any court whatsoever
				  owning, operating or managing any steam plant, except where steam is made or
				  produced and distributed by the maker on or through private property solely for
				  the maker's own use or the use of the maker's tenant and not for sale to
				  others.
(257) Structural item, when
				  used in Part 8200 of this Title, means an item of real property, other than
				  land, for which cost can be segregated, and which can be located by tax
				  district code numbers, such as buildings, separate paving, bridges, trestles,
				  culverts.
(258) Subsequent property
				  means that portion of special franchise property which was first assessed after
				  the year 1953 in an assessing unit which has not completed a revaluation and
				  which is not expected to complete a revaluation.
(259) Supplemental assessment means an
				  assessed value of taxable State land established by ORPTS pursuant to section 542 (4)  of the Real Property
				  Tax Law for an assessment roll completed prior to the current roll.
(260) Surviving original cost, when used in
				  Part 8200 of this Title, means the original cost by year of installation of
				  property existing as of the inventory date.
(261) Switch, double slip, when used in Part
				  8200 of this Title, means a slip switch effective for both directions of each
				  of the two tracks involved.
(262)-(270) [Reserved]
(271) Switch, single slip, when used in Part
				  8200 of this Title, means a slip switch effective for one direction of each of
				  the two tracks involved.
(272)
				  Switch, slip, when used in Part 8200 of this Title, means a switch used for
				  diverting rolling equipment from one track to a second track over which the
				  first track crosses.
(273)
				  Systematic edit means the application of procedures to data items, individually
				  and logically grouped, to insure their accuracy and reasonableness.
(274) Tangible property means mains, pipes,
				  tanks, conduits, wires or transformers, with their appurtenances for conducting
				  water, steam, light, power, electricity, gas or other substance or any other
				  tangible property situated in, under, above, upon or through any public street,
				  highway, water or other public place.
(275) Tax bill number means a unique
				  sequential number assigned to each parcel on a tax roll, for which taxes are
				  extended.
(276) Tax billing address
				  means the address designated by the buyer of the property to which tax bills
				  shall be sent. A tax billing address may be expressed in the form of a code.
				  Provided, however, that the tax billing address of an assessment record billing
				  owner for purposes of section 103(B-1) of the Eminent Domain Procedure Law
				  shall be determined as provided by paragraph (18) of this
				  subdivision.
(277) Tax district
				  code, when used in Parts 8197 and 8200 of this Title, means a seven-digit
				  number assigned by ORPTS for each city, town and village.
(278) Tax map means a map, maps or digital
				  data prepared primarily for assessment purposes which has been approved for
				  such use pursuant to Part 8189 of this Title.
(279) Tax map land parcel number means a
				  unique number consisting of the section number, the block number and the lot
				  number which distinguishes each land parcel in the county from all other land
				  parcels in the county. Also see section
				  8189.9 
				  of this Title.
(280) Taxable
				  assessed value, for purposes of Subpart 8186-4 of this Title, means the
				  assessed value of taxable real property subject to county taxation plus the
				  amounts of assessed value partially exempt from county taxation pursuant to
				  sections 458, 460 and
				  464  of the Real Property Tax Law and
				  pursuant to such other sections of law as the county legislative body
				  designates by resolution to be included in the total valuation. In determining
				  the assessed value of taxable real property subject to county taxation, the
				  restricted assessed value as defined by subdivision 2 of section 581  of the Real Property Tax Law shall be
				  used for property owned or leased by a cooperative corporation or on a
				  condominium basis.
(281) Taxable
				  assessed value for special assessing units means the assessed value that is
				  actually subject to taxation by a special assessing unit or portion thereof.
				  Where property is exempt from taxation in some, but not all, of the municipal
				  corporations in which it is located, the taxable assessed value for the special
				  assessing unit or portion thereof shall be the assessed value that is taxable
				  for its own purposes; provided, that for New York City, the taxable assessed
				  value of properties exempted under sections 458 and
				  458-a  of the Real Property Tax Law shall
				  be the amount that is taxable for city purposes. For each parcel that is
				  subject to a transition assessment pursuant to the provisions of section 1805 (3)  of the Real
				  Property Tax Law, taxable assessed value shall be the lesser of transition
				  assessment or the initial assessment.
(282) Taxable common law easement means a
				  common law easement held by the State for conservation purposes.
(283) Taxable conservation easement means a
				  conservation easement held by the State on lands within the Adirondack and
				  Catskill Parks or on lands within the watershed of Hemlock and Canadice Lakes
				  in the Towns of Livonia, Conesus, West Sparta and Springwater in Livingston
				  County; the Towns of Canadice and Richmond in Ontario County; and the Town of
				  Wayland in Steuben County.
(284)
				  Taxable real property means real property other than property which is wholly
				  exempt from county taxation.
(285)
				  Total assessed value means the assessed value of taxable real property before
				  the subtraction of any exempt assessed value but after adjustment for the
				  transition assessment provisions of articles 18 and 19 of the Real Property Tax
				  Law.
(286) Track, when used in Part
				  8200 of this Title, means railway trackage, classified in accordance with
				  Federal Railroad Association (FRA) rules and regulations for maximum operating
				  speeds for passenger and freight as follows:
Class 1 - highspeed: All passenger freight (60 mph or
					 greater)
Class 2 - medium speed: Freight (40 mph to 59 mph)
Class 3 - lowspeed: Freight (under 40 mph)
Class 4 - electronic classification yards
Class 5 - all other yards
(287) Turnout, main, when used in Part 8200
				  of this Title, means a turnout from a main track.
(288) Turnout, side, when used in Part 8200
				  of this Title, means a turnout from a side track.
(289) Transition assessment means the
				  assessed valuation established by the commissioner pursuant to section 545  of the Real Property Tax Law.
(290) Type I action means an action or class
				  of actions listed in 6 NYCRR 617.4.
(291) Type II action means an action or class
				  of actions listed in 6 NYCRR 617.5 or in section 185-4.3 of this
				  Part.
(292)-(299) [Reserved]
(300) Uniform percentage of value
				  means the percentage of value at which all real property is assessed pursuant
				  to Real Property Tax Law, section
				  305.
(301) Unit of measurement, when used in Part
				  8200 of this Title, means, as appropriate to the context of these rules:
(i) miles of track;
(ii) miles of sidetrack;
(iii) number of turnouts;
(iv) number of switches;
(v) number of crossing frogs;
(vi) cubic yards of grading;
(vii) wire fence per mile; or
(viii) miscellaneous communication
				  (electronic signals) per mile.
(302) Unique property means property
				  distinguishable from other property of the same specific type because of one or
				  more of the following factors:
(i) there are
				  few properties of this type within the county or municipality; or
(ii) the property has unusual structural
				  earnings or economic characteristics.
(303) Unlisted action means any action that
				  is not an excluded, exempt, type I or type II action.
(304) Unregulated special franchise owner
				  means a special franchise owner which is not subject to regulation.
(305) Valid sale means an arm's-length
				  transaction between a willing buyer and a willing seller, both having full
				  knowledge of the facts and neither being under any compulsion to act.
(306) Valuation section, when used in Part
				  8200 of this Title, means a geographical unit within which railroad records are
				  maintained and reported to the Surface Transportation Board. Only valuation
				  sections in existence as of the reporting date shall be used.
(307) Valuation unit, when used in Parts 8197
				  and 8200 of this Title, means that portion of either railroad real property or
				  tangible property of a special franchise, as the case may be, which is within
				  an account or accounts by year of installation.
(308) Verification of sales means a procedure
				  to ascertain the actual property inventory at time of sale and the selling
				  price, not to include personal property.
(309) Village school assessing unit means a
				  village assessing unit whose boundaries are coterminous with the boundaries of
				  a union free school district, as defined in section 1202 (5)(c)  of the Real
				  Property Tax Law.
(310) Waterworks
				  corporation means every corporation, association, joint-stock association,
				  partnership and person, their lessees, trustee or receivers appointed by any
				  court whatsoever, owning, operating or managing any water plant or waterworks,
				  except where water is distributed solely on or through private property solely
				  for the use of the distributor or its tenants and not for sale to
				  others.
(311) Year index, when used
				  in Parts 8197 and 8200 of this Title, means a cost index expressing the
				  relationship of the cost of tangible property as of the year of installation to
				  its cost as of the base year.