Scope and Content Note
15174-92: The accretion consists of advisory appraisal surveys and inventories of taxable real property owned by utility companies submitted to and prepared by the Division of Equalization and Assessment as part of its responsibility to regulate tax assessment and assist local governments in administering the real property tax. There are files for water, gas, telephone, radio, and other companies throughout the state.
The bulk of the records are worksheets and forms from the division's Industrial Appraisal Section containing specific building inventory information, including: city, town, village, and county name; building name and date of appraisal; name of engineer; building dimensions; date built or remodeled; construction details on roof, foundation, materials, and building condition; unit costs; and reproduction/depreciation values.
The files also contain correspondence from local governments and/or the legal departments of utility companies clarifying questions and providing additional information. Also included in some files are "as built" site plans (some of which are annotated in color) and/or black and white photographs of buildings and their environs.
The New York State Archives is part of the Office of Cultural Education, an office of the New York State Education Department.
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