Office of Real Property Services equalization rate, special franchise, and railroad ceiling complaint files
Series Number
15178
Summary
The series consists of files documenting complaints by municipalities regarding equalization rates and by utilities and railroads regarding special franchise assessments and railroad ceilings. Files contain complaint forms, objections to property appraisals or sampling procedures, back-up documentation of objections made by railroads and utilities, and hearing officers' reports and agendas for counties, school districts, special franchise assessments, rail ceilings, agricultural usage, and the Universal Life Church.
Creator
New York (State). Office of Real Property Services
Access Restrictions
There are no restrictions regarding access to or use of this material.
The State Board of Equalization and Assessment is responsible for setting state equalization rates, reviewing county equalization rates, appraising certain categories of property, and training and advising local tax assessors. This series consists of memorandums and printouts listing equalization rates and railroad ceilings, staff findings and determinations of tentative and uncontested equalization rates and ratios, special franchise assessments, and railroad ceilings.
Creator
New York (State). State Board of Real Property Services
Access Restrictions
There are no restrictions regarding access to or use of the material.
The series primarily consists of reproductions of blueprint maps showing the right of way of railroads that owned real property in New York State. Generally, the maps depict not only the meets and bounds of the railroad right of way, but also public and private roads, bridges, and sewer lines that cross the right of way. In addition, the maps show town, village and county boundary lines, and often show adjacent structures and names of adjacent property owners.
Creator
New York (State). State Board of Equalization and Assessment
Access Restrictions
Restricted in part due to fragile physical condition; use with assistance of archivist.