Tax Exemption.

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§ 305. Tax exemption. A railroad redevelopment corporation, during each year of its existence as such corporation, shall be exempt from the payment of any and all taxes (including, without limitation, franchise, organization, income, mortgage recording, excise, sales, and compensating use taxes) to the state, or to any political subdivision thereof, or to any officers of any thereof, except taxes and assessments levied or imposed upon the real property of such corporation; and, as to such taxes or assessments so levied or imposed, such corporation shall be entitled to the exemption provided in section four hundred seventy-six of the real property tax law.



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