Terms Used In New York Laws > Business Corporation > Article 10 - Non-judicial Dissolution

• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• alien insurance corporation: means an insurance corporation incorporated or organized under the laws of any other foreign nation, or of any province or territory not included under the definition of "foreign insurance corporation. See N.Y. Tax Law 1500
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
• Arrest: Taking physical custody of a person by lawful authority.
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
• Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Bequest: Property gifted by will.
• business capital: means all assets, other than subsidiary capital, investment capital and stock issued by the taxpayer, less liabilities not deducted from subsidiary or investment capital which are payable by their terms on demand or within one year from the date incurred, other than loans or advances outstanding for more than a year as of any date during the year covered by the return, except that cash on hand and on deposit shall be treated as investment or as business capital as the taxpayer may elect, provided, however, that there shall be excluded from business capital such assets which are held to maintain reserves of the taxpayer required under sections one thousand three hundred three, one thousand three hundred four and one thousand three hundred five of the insurance law. See N.Y. Tax Law 1500
• Consideration: means the price actually paid or required to be paid for the real property or interest therein, including payment for an option or contract to purchase real property, whether or not expressed in the deed and whether paid or required to be paid by money, property, or any other thing of value. See N.Y. Tax Law 1449-F
• Consideration: means the price actually paid or required to be paid for the real property or interest therein, including payment for an option or contract to purchase real property, whether or not expressed in the deed and whether paid or required to be paid by money, property, or any other thing of value. See N.Y. Tax Law 1449-AA
• Consideration: means the price actually paid or required to be paid for the real property or interest therein, including payment for an option or contract to purchase real property, whether or not expressed in the deed and whether paid or required to be paid by money, property, or any other thing of value. See N.Y. Tax Law 1449-AAA
• Consideration: means the price actually paid or required to be paid for the real property or interest therein, including payment for an option or contract to purchase real property, whether or not expressed in the deed and whether paid or required to be paid by money, property, or any other thing of value. See N.Y. Tax Law 1449-AAAA
• Consideration: means the price actually paid or required to be paid for the real property or interest therein, including payment for an option or contract to purchase real property, whether or not expressed in the deed and whether paid or required to be paid by money, property, or any other thing of value. See N.Y. Tax Law 1449-AAAAA
• Consideration: means the price actually paid or required to be paid for the real property or interest therein, including payment for an option or contract to purchase real property, whether or not expressed in the deed and whether paid or required to be paid by money, property, or any other thing of value. See N.Y. Tax Law 1449-AAAAAA
• Consideration: means the price actually paid or required to be paid for the real property or interest therein, including payment for an option or contract to purchase real property, whether or not expressed in the deed and whether paid or required to be paid by money, property, or any other thing of value. See N.Y. Tax Law 1449-AAAAAAA
• Contract: A legal written agreement that becomes binding when signed.
• Controlling interest: means (a) in the case of a corporation, either fifty percent or more of the total combined voting power of all classes of stock of such corporation, or fifty percent or more of the capital, profits or beneficial interest in such voting stock of such corporation, and (b) in the case of a partnership, association, trust or other entity, fifty percent or more of the capital, profits or beneficial interest in such partnership, association, trust or other entity. See N.Y. Tax Law 1449-F
• Controlling interest: means (a) in the case of a corporation, either fifty percent or more of the total combined voting power of all classes of stock of such corporation, or fifty percent or more of the capital, profits or beneficial interest in such voting stock of such corporation, and (b) in the case of a partnership, association, trust or other entity, fifty percent or more of the capital, profits or beneficial interest in such partnership, association, trust or other entity. See N.Y. Tax Law 1449-AA
• Controlling interest: means (a) in the case of a corporation, either fifty percent or more of the total combined voting power of all classes of stock of such corporation, or fifty percent or more of the capital, profits or beneficial interest in such voting stock of such corporation, and (b) in the case of a partnership, association, trust or other entity, fifty percent or more of the capital, profits or beneficial interest in such partnership, association, trust or other entity. See N.Y. Tax Law 1449-AAA
• Controlling interest: means (a) in the case of a corporation, either fifty percent or more of the total combined voting power of all classes of stock of such corporation, or fifty percent or more of the capital, profits or beneficial interest in such voting stock of such corporation, and (b) in the case of a partnership, association, trust or other entity, fifty percent or more of the capital, profits or beneficial interest in such partnership, association, trust or other entity. See N.Y. Tax Law 1449-AAAA
• Controlling interest: means (a) in the case of a corporation, either fifty percent or more of the total combined voting power of all classes of stock of such corporation, or fifty percent or more of the capital, profits or beneficial interest in such voting stock of such corporation, and (b) in the case of a partnership, association, trust or other entity, fifty percent or more of the capital, profits or beneficial interest in such partnership, association, trust or other entity. See N.Y. Tax Law 1449-AAAAA
• Controlling interest: means (a) in the case of a corporation, either fifty percent or more of the total combined voting power of all classes of stock of such corporation, or fifty percent or more of the capital, profits or beneficial interest in such voting stock of such corporation, and (b) in the case of a partnership, association, trust or other entity, fifty percent or more of the capital, profits or beneficial interest in such partnership, association, trust or other entity. See N.Y. Tax Law 1449-AAAAAA
• Controlling interest: means (a) in the case of a corporation, either fifty percent or more of the total combined voting power of all classes of stock of such corporation, or fifty percent or more of the capital, profits or beneficial interest in such voting stock of such corporation, and (b) in the case of a partnership, association, trust or other entity, fifty percent or more of the capital, profits or beneficial interest in such partnership, association, trust or other entity. See N.Y. Tax Law 1449-AAAAAAA
• Conveyance: means the transfer or transfers of any interest in real property by any method, including but not limited to, sale, exchange, assignment, surrender, mortgage foreclosure, transfer in lieu of foreclosure, option, trust indenture, taking by eminent domain, conveyance upon liquidation or by a receiver, or transfer or acquisition of a controlling interest in any entity with an interest in real property. See N.Y. Tax Law 1449-F
• Conveyance: means the transfer or transfers of any interest in real property by any method, including but not limited to, sale, exchange, assignment, surrender, mortgage foreclosure, transfer in lieu of foreclosure, option, trust indenture, taking by eminent domain, conveyance upon liquidation or by a receiver, or transfer or acquisition of a controlling interest in any entity with an interest in real property. See N.Y. Tax Law 1449-AA
• Conveyance: means the transfer or transfers of any interest in real property by any method, including but not limited to, sale, exchange, assignment, surrender, mortgage foreclosure, transfer in lieu of foreclosure, option, trust indenture, taking by eminent domain, conveyance upon liquidation or by a receiver, or transfer or acquisition of a controlling interest in any entity with an interest in real property. See N.Y. Tax Law 1449-AAA
• Conveyance: means the transfer or transfers of any interest in real property by any method, including but not limited to, sale, exchange, assignment, surrender, mortgage foreclosure, transfer in lieu of foreclosure, option, trust indenture, taking by eminent domain, conveyance upon liquidation or by a receiver, or transfer or acquisition of a controlling interest in any entity with an interest in real property. See N.Y. Tax Law 1449-AAAA
• Conveyance: means the transfer or transfers of any interest in real property by any method, including but not limited to, sale, exchange, assignment, surrender, mortgage foreclosure, transfer in lieu of foreclosure, option, trust indenture, taking by eminent domain, conveyance upon liquidation or by a receiver, or transfer or acquisition of a controlling interest in any entity with an interest in real property. See N.Y. Tax Law 1449-AAAAA
• Conveyance: means the transfer or transfers of any interest in real property by any method, including but not limited to, sale, exchange, assignment, surrender, mortgage foreclosure, transfer in lieu of foreclosure, option, trust indenture, taking by eminent domain, conveyance upon liquidation or by a receiver, or transfer or acquisition of a controlling interest in any entity with an interest in real property. See N.Y. Tax Law 1449-AAAAAA
• Conveyance: means the transfer or transfers of any interest in real property by any method, including but not limited to, sale, exchange, assignment, surrender, mortgage foreclosure, transfer in lieu of foreclosure, option, trust indenture, taking by eminent domain, conveyance upon liquidation or by a receiver, or transfer or acquisition of a controlling interest in any entity with an interest in real property. See N.Y. Tax Law 1449-AAAAAAA
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Counterclaim: A claim that a defendant makes against a plaintiff.
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Deed: The legal instrument used to transfer title in real property from one person to another.
• Dependent: A person dependent for support upon another.
• Devise: To gift property by will.
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• domestic insurance corporation: means an insurance corporation incorporated or organized under the laws of this state. See N.Y. Tax Law 1500
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
• Fiduciary: A trustee, executor, or administrator.
• First-time homebuyer: means a person who has not owned a primary residential property and is not married to a person who has owned a residential property during the three-year period prior to his or her purchase of the primary residential property, and who does not own a vacation or investment home. See N.Y. Tax Law 1449-AA
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. ^{Source: OCC}
• Fraud: Intentional deception resulting in injury to another.
• Fund: means a community preservation fund created pursuant to § 64-e of the town law. See N.Y. Tax Law 1449-AA
• Fund: means a community preservation fund created pursuant to § 64-g of the town law. See N.Y. Tax Law 1449-AAAA
• Grantee: means the person who obtains real property or interest therein as a result of a conveyance. See N.Y. Tax Law 1449-F
• Grantee: means the person who obtains real property or interest therein as a result of a conveyance. See N.Y. Tax Law 1449-AA
• Grantee: means the person who obtains real property or interest therein as a result of a conveyance. See N.Y. Tax Law 1449-AAA
• Grantee: means the person who obtains real property or interest therein as a result of a conveyance. See N.Y. Tax Law 1449-AAAA
• Grantee: means the person who obtains real property or interest therein as a result of a conveyance. See N.Y. Tax Law 1449-AAAAA
• Grantee: means the person who obtains real property or interest therein as a result of a conveyance. See N.Y. Tax Law 1449-AAAAAA
• Grantee: means the person who obtains real property or interest therein as a result of a conveyance. See N.Y. Tax Law 1449-AAAAAAA
• Grantor: The person who establishes a trust and places property into it.
• Grantor: means the person making the conveyance of real property or interest therein. See N.Y. Tax Law 1449-F
• Grantor: means the person making the conveyance of real property or interest therein. See N.Y. Tax Law 1449-AA
• Grantor: means the person making the conveyance of real property or interest therein. See N.Y. Tax Law 1449-AAA
• Grantor: means the person making the conveyance of real property or interest therein. See N.Y. Tax Law 1449-AAAA
• Grantor: means the person making the conveyance of real property or interest therein. See N.Y. Tax Law 1449-AAAAA
• Grantor: means the person making the conveyance of real property or interest therein. See N.Y. Tax Law 1449-AAAAAA
• Grantor: means the person making the conveyance of real property or interest therein. See N.Y. Tax Law 1449-AAAAAAA
• home state: means :
  
  (1) In general. See N.Y. Tax Law 1550
• Household income: means the total combined income of all the owners, and of any owners' spouses residing on the premises for the income tax year preceding the date of making application for the exemption. See N.Y. Tax Law 1449-AA
• Income: means the adjusted gross income for federal income tax purposes as reported on the applicant's latest available federal or state income tax return subject to any subsequent amendments or revisions, reduced by distributions, to the extent included in federal adjusted gross income, received from an individual retirement account and an individual retirement annuity; provided that if no such return was filed within the one year period preceding taxable status date, income shall mean the adjusted gross income that would have been so reported if such a return had been filed. See N.Y. Tax Law 1449-AA
• insurance corporation: includes a corporation, association, joint stock company or association, person, society, aggregation or partnership, by whatever name known, doing an insurance business, and, notwithstanding the provisions of section fifteen hundred twelve of this article, shall include (1) a risk retention group as defined in subsection (n) of § 5902 of the insurance law, (2) the state insurance fund and (3) a corporation, association, joint stock company or association, person, society, aggregation or partnership doing an insurance business as a member of the New York insurance exchange described in § 6201 of the insurance law. See N.Y. Tax Law 1500
• Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
• Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
• investment capital: means investments in stocks, bonds and other securities, corporate and governmental, not held for sale to customers in the regular course of business, exclusive of subsidiary capital and stock issued by the taxpayer, provided, however, that in the discretion of the tax commission, there shall be deducted from investment capital any liabilities payable by their terms on demand or within one year from the date incurred, other than loans or advances outstanding for more than a year as of any date during the year covered by the return, which are attributable to investment capital, provided, also, there shall be excluded from investment capital, such investments which are held to maintain reserves of the taxpayer required under sections one thousand three hundred three, one thousand three hundred four and one thousand three hundred five of the insurance law. See N.Y. Tax Law 1500
• Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Lien: A claim against real or personal property in satisfaction of a debt.
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Peconic Bay region: means the towns of East Hampton, Riverhead, Shelter Island, Southampton and Southold. See N.Y. Tax Law 1449-AA
• Person: means an individual, partnership, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, any combination of individuals, and any other form of unincorporated enterprise owned or conducted by two or more persons. See N.Y. Tax Law 1449-F
• Person: means an individual, partnership, limited liability company, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, any combination of individuals, and any other form of unincorporated enterprise owned or conducted by two or more persons. See N.Y. Tax Law 1449-AA
• Person: means an individual, partnership, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, any combination of individuals, and any other form of unincorporated enterprise owned or conducted by two or more persons. See N.Y. Tax Law 1449-AAA
• Person: means an individual, partnership, limited liability company, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, any combination of individuals, and any other form of unincorporated enterprise owned or conducted by two or more persons. See N.Y. Tax Law 1449-AAAA
• Person: means an individual, partnership, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, any combination of individuals, and any other form of unincorporated enterprise owned or conducted by two or more persons. See N.Y. Tax Law 1449-AAAAA
• Person: means an individual, partnership, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, any combination of individuals, and any other form of unincorporated enterprise owned or conducted by two or more persons. See N.Y. Tax Law 1449-AAAAAA
• Person: means an individual, partnership, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, any combination of individuals, and any other form of unincorporated enterprise owned or conducted by two or more persons. See N.Y. Tax Law 1449-AAAAAAA
• person: means an individual, corporation, partnership, limited liability company, society, association, joint stock company, estate, receiver, trustee, assignee, referee and any other person acting in a fiduciary capacity, whether appointed by a court or otherwise, and any combination of the foregoing. See N.Y. Tax Law 1550
• Personal property: All property that is not real property.
• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• premium: includes all amounts paid as consideration for insurance contracts and shall include premium deposits, assessments, policy fees, membership fees, and every other compensation for such contract. See N.Y. Tax Law 1550
• Primary residential property: means any one or two family house, townhouse or condominium located in the town which is to be owner occupied by such homebuyer. See N.Y. Tax Law 1449-AA
• Principal residence: means , with respect to determining the home state of the insured, the state where:
  
  (a) the insured resides for the greatest number of days during a calendar year; or
  
  (b) if the insured's principal residence is located outside any state, the state to which the greatest percentage of the insured's taxable premium for that insurance contract is allocated. See N.Y. Tax Law 1550
• Quorum: The number of legislators that must be present to do business.
• Real property: means every estate or right, legal or equitable, present or future, vested or contingent, in lands, tenements or hereditaments, including buildings, structures and other improvements thereon, which are located in whole or in part within the county of Broome. See N.Y. Tax Law 1449-F
• Real property: means every estate or right, legal or equitable, present or future, vested or contingent, in lands, tenements or hereditaments, including buildings, structures and other improvements thereon, which are located in whole or in part within any town in the Peconic Bay region. See N.Y. Tax Law 1449-AA
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Real property: means every estate or right, legal or equitable, present or future, vested or contingent, in lands, tenements or hereditaments, including buildings, structures and other improvements thereon, which are located in whole or in part within the county of Nassau. See N.Y. Tax Law 1449-AAA
• Real property: means every estate or right, legal or equitable, present or future, vested or contingent, in lands, tenements or hereditaments, including buildings, structures and other improvements thereon, which are located in whole or in part within the town of Warwick. See N.Y. Tax Law 1449-AAAA
• Real property: means every estate or right, legal or equitable, present or future, vested or contingent, in lands, tenements or hereditaments, including buildings, structures and other improvements thereon, which are located in whole or in part within the county of Tompkins. See N.Y. Tax Law 1449-AAAAA
• Real property: means every estate or right, legal or equitable, present or future, vested or contingent, in lands, tenements or hereditaments, including buildings, structures and other improvements thereon, which are located in whole or in part within the county of Madison. See N.Y. Tax Law 1449-AAAAAA
• Real property: means every estate or right, legal or equitable, present or future, vested or contingent, in lands, tenements or hereditaments, including buildings, structures and other improvements thereon, which are located in whole or in part within the county of Cortland. See N.Y. Tax Law 1449-AAAAAAA
• Recording officer: means the county clerk of the county of Broome. See N.Y. Tax Law 1449-F
• Recording officer: means the county clerk of the county of Suffolk. See N.Y. Tax Law 1449-AA
• Recording officer: means the county clerk of the county of Nassau. See N.Y. Tax Law 1449-AAA
• Recording officer: means the county clerk of the county of Orange. See N.Y. Tax Law 1449-AAAA
• Recording officer: means the county clerk of the county of Tompkins. See N.Y. Tax Law 1449-AAAAA
• Recording officer: means the county clerk of the county of Madison. See N.Y. Tax Law 1449-AAAAAA
• Recording officer: means the county clerk of the county of Cortland. See N.Y. Tax Law 1449-AAAAAAA
• special risk premium: means any premium received on insurance provided the insurance is exempt from the filing requirements with respect to rates and policy forms pursuant to Article 63 of the insurance law. See N.Y. Tax Law 1500
• Statute: A law passed by a legislature.
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• subsidiary: means a corporation of which over fifty percent of the number of shares of stock entitling the holders thereof to vote for the election of directors or trustees is owned by the taxpayer. See N.Y. Tax Law 1500
• subsidiary capital: means investments in the stock of subsidiaries and any indebtedness from subsidiaries, exclusive of accounts receivable acquired in the ordinary course of trade or business for services rendered or for sales of property held primarily for sale to customers, whether or not evidenced by a written instrument, on which interest is not claimed and deducted by the subsidiary for purposes of taxation under any article of this chapter, provided, however, that in the discretion of the tax commission, there shall be deducted from subsidiary capital any liabilities payable by their terms on demand within one year from the date incurred, other than loans or advances outstanding for more than one year as of any date during the taxable year covered by the return, which are attributable to subsidiary capital. See N.Y. Tax Law 1500
• taxable insurance contract: means a contract of insurance of the kind described in subsection (a) of § 2105 of the insurance law. See N.Y. Tax Law 1550
• taxable year: means the taxpayer's taxable year for federal income tax purposes, or the part thereof during which the taxpayer is subject to the tax under this article. See N.Y. Tax Law 1500
• taxpayer: means any insurance corporation subject to the tax imposed under section fifteen hundred one, fifteen hundred two-a, or fifteen hundred ten or any captive insurance company subject to the tax imposed under section fifteen hundred two-b of this article. See N.Y. Tax Law 1500
• Testify: Answer questions in court.
• Town: means any town in the Peconic Bay region, county of Suffolk. See N.Y. Tax Law 1449-AA
• Town: means the town of Warwick, county of Orange. See N.Y. Tax Law 1449-AAAA
• Town supervisor: means the town supervisor of a town. See N.Y. Tax Law 1449-AA
• Town supervisor: means the town supervisor of the town of Warwick. See N.Y. Tax Law 1449-AAAA
• Treasurer: means the commissioner of finance of the county of Broome. See N.Y. Tax Law 1449-F
• Treasurer: means the treasurer of the county of Suffolk. See N.Y. Tax Law 1449-AA
• Treasurer: means the treasurer of the county of Nassau. See N.Y. Tax Law 1449-AAA
• Treasurer: means the treasurer of the county of Orange. See N.Y. Tax Law 1449-AAAA
• Treasurer: means the commissioner of finance of the county of Tompkins. See N.Y. Tax Law 1449-AAAAA
• Treasurer: means the chief fiscal officer of the county of Madison. See N.Y. Tax Law 1449-AAAAAA
• Treasurer: means the chief fiscal officer of the county of Cortland. See N.Y. Tax Law 1449-AAAAAAA
• Trustee: A person or institution holding and administering property in trust.
• Venue: The geographical location in which a case is tried.