(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. (1) Form RPRR-V - Verification, including:

   1. (i) the types of reports filed;
   2. (ii) the number of pages in each;
   3. (iii) in what form (e.g., excel, foxpro, etc.) the reports are submitted;
   4. (iv) a statement of the reporting period; and
   5. (v) verification by a duly authorized officer of the company.

2. (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:

   1. (i) identification by account;
   2. (ii) chaining station;
   3. (iii) SWIS code number;
   4. (iv) item number;
   5. (v) valuation section;
   6. (vi) structure number;
   7. (vii) the year built;
   8. (viii) inventory or addition;
   9. (ix) retirements;
   10. (x) net original cost;
   11. (xi) AFE number;
   12. (xii) file code; and
   13. (xiii) a brief description of the item.
3. (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. (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:

   1. (i) ICC map number;
   2. (ii) valuation section;
   3. (iii) former valuation section;
   4. (iv) appraisal number;
   5. (v) subzone;
   6. (vi) SWIS code;
   7. (vii) school district;
   8. (viii) (section) block and lot number;
   9. (ix) transaction year;
   10. (x) railroad map number(s);
   11. (xi) ICC zone number;
   12. (xii) land class;
   13. (xiii) transaction area code;
   14. (xiv) area;
   15. (xv) unit value;
   16. (xvi) total in dollars;
   17. (xvii) development code;
   18. (xviii) unit value code;
   19. (xix) report year;
   20. (xx) file code; and
   21. (xxi) railroad code.

5. (5) Form RPRR-6 - Mass Inventory Report, including:

   1. (i) item number;
   2. (ii) class of track;
   3. (iii) SWIS code;
   4. (iv) chaining station identifiers;
   5. (v) road miles;
   6. (vi) main track miles;
   7. (vii) sidetrack miles;
   8. (viii) fence miles;
   9. (ix) communications miles;
   10. (x) signal miles;
   11. (xi) electrified track miles;
   12. (xii) main track turnouts;
   13. (xiii) sidetrack turnouts;
   14. (xiv) single slip switches;
   15. (xv) double slip switches;
   16. (xvi) crossing frogs;
   17. (xvii) common cut, in cubic yards;
   18. (xviii) common fill, in cubic yards;
   19. (xix) loose rock, in cubic yards;
   20. (xx) solid rock, in cubic yards;
   21. (xxi) val section;
   22. (xxii) file code; and
   23. (xxiii) year installed.

6. (6) Form RPRR-30 - Revenues and Expense, including:

   1. (i) railway operating revenues;
   2. (ii) railway operating expenses;
   3. (iii) rental income;
   4. (iv) rent expense;
   5. (v) miscellaneous and extraordinary income;
   6. (vi) miscellaneous and extraordinary expenses;
   7. (vii) railroad retirement taxes;
   8. (viii) unemployment insurance taxes;
   9. (ix) property taxes; and
   10. (x) other taxes;
   11. (xi) car hire income;
   12. (xii) car hire expense; and
   13. (xiii) equipment lease and rentals.