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Roll Section Codes
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1 |
Taxable property - includes fully taxable and
partially exempt real property
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3 |
Taxable state owned land - includes all
property owned by New York State that is subject to general tax levies
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4 |
School apportionments - used to apportion
assessments for parcels lying in more than one school district
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5 |
Special franchise - includes real property,
such as cables, wires, transmission or distribution wires, mains, etc.,
which are located under, above or upon any public right-of way
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6 |
Utilities and non-ceiling railroads - includes
all property owned by utility companies except special franchise or
ceiling railroads
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7 |
Ceiling railroads - includes all
transportation railroad property for which assessments are subject to a
ceiling imposed by the State Board of Equalization and Assessment
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8 |
Wholly exempt parcels - includes parcels which
are totally exempt from all real property taxation such as a community
service or church-affiliated properties, etc.
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9 |
Omitted or pro-rated taxes - in RPS version 20
used exclusively for entering parcels subject to omitted or pro-rated
taxes
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(NYS Assessor's Manual Volume 8 Glossary Page 9.00
04/01/87)
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