20 CRR-NY 8200-2.1NY-CRR

STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 20. DEPARTMENT OF TAXATION AND FINANCE
CHAPTER XVI. REAL PROPERTY TAX ADMINISTRATION
PART 8200. RAILROAD CEILINGS
SUBPART 8200-2. REPORTS
20 CRR-NY 8200-2.1
20 CRR-NY 8200-2.1
8200-2.1 Reports.
(a) All railroad companies shall file the following reports with ORPTS, at the time specified in subdivision (b) of this section. The reports shall include the following information:
(1) Form RPRR-V - Verification, including:
(i) the types of reports filed;
(ii) the number of pages in each;
(iii) in what form (e.g., excel, foxpro, etc.) the reports are submitted;
(iv) a statement of the reporting period; and
(v) verification by a duly authorized officer of the company.
(2) Form RPRR-1 Structural Property. This form reports all railroad transportation structural property, constructed at railroad company expense, to which costs can be directly assigned. It includes the following information:
(i) identification by account;
(ii) chaining station;
(iii) SWIS code number;
(iv) item number;
(v) valuation section;
(vi) structure number;
(vii) the year built;
(viii) inventory or addition;
(ix) retirements;
(x) net original cost;
(xi) AFE number;
(xii) file code; and
(xiii) a brief description of the item.
(3) Form RPRR-1.4 Exempt Reconstruction Structural Property, which lists railroad transportation property claimed to be exempt under subdivision 2 or 3 of sections 489-d and 489-dd of the Real Property Tax Law. This report shall include the same types of information required on form RPRR-1, described in paragraph (2) of this subdivision.
(4) Form RPRR-3 Land Report. This is a report of land and land rights held in New York State, and includes the following information:
(i) ICC map number;
(ii) valuation section;
(iii) former valuation section;
(iv) appraisal number;
(v) subzone;
(vi) SWIS code;
(vii) school district;
(viii) (section) block and lot number;
(ix) transaction year;
(x) railroad map number(s);
(xi) ICC zone number;
(xii) land class;
(xiii) transaction area code;
(xiv) area;
(xv) unit value;
(xvi) total in dollars;
(xvii) development code;
(xviii) unit value code;
(xix) report year;
(xx) file code; and
(xxi) railroad code.
(5) Form RPRR-6 - Mass Inventory Report, including:
(i) item number;
(ii) class of track;
(iii) SWIS code;
(iv) chaining station identifiers;
(v) road miles;
(vi) main track miles;
(vii) sidetrack miles;
(viii) fence miles;
(ix) communications miles;
(x) signal miles;
(xi) electrified track miles;
(xii) main track turnouts;
(xiii) sidetrack turnouts;
(xiv) single slip switches;
(xv) double slip switches;
(xvi) crossing frogs;
(xvii) common cut, in cubic yards;
(xviii) common fill, in cubic yards;
(xix) loose rock, in cubic yards;
(xx) solid rock, in cubic yards;
(xxi) val section;
(xxii) file code; and
(xxiii) year installed.
(6) Form RPRR-30 - Revenues and Expense, including:
(i) railway operating revenues;
(ii) railway operating expenses;
(iii) rental income;
(iv) rent expense;
(v) miscellaneous and extraordinary income;
(vi) miscellaneous and extraordinary expenses;
(vii) railroad retirement taxes;
(viii) unemployment insurance taxes;
(ix) property taxes; and
(x) other taxes;
(xi) car hire income;
(xii) car hire expense; and
(xiii) equipment lease and rentals.
(b) These reports shall be filed on or before September 1st annually.
(c) In addition to the reports required by subdivision (a) of this section, each railroad company shall file with ORPTS by July 1st a copy of its annual report, or if combined with another railroad, a copy of its combined report, filed with the Surface Transportation Board or the New York State Department of Transportation, as the case may be.
(d) The information required by the preceding sections of this Subpart may be submitted on paper, excel, foxpro, etc. or in any other form mutually agreed upon by the railroad company and ORPTS.
(e) For good cause shown, upon written request, ORPTS may extend the time for filing of any of these reports.
20 CRR-NY 8200-2.1
Current through February 28, 2023
End of Document