Article 1 Short Title and Definitions
Article 2 Dignity for All Students
Article 3 Education Department
Article 5 University of the State of New York
Article 6 Enacted Without Article Heading.
Article 7 Commissioner of Education
Article 7-A Standardized Testing
Article 8 State University and State Financial Assistance for Higher Education
Article 8-A State University Construction Fund
Article 8-B State University Optional Retirement Program
Article 8-C Special Annuity
Article 9 School Buildings and Sites
Article 10 New York City Educational Construction Fund
Article 10-B City of Yonkers Educational Construction Fund
Article 10-C Winter Sports Education Trust Fund
Article 10-D Regional College Cooperative Services Board
Article 11 State Teachers’ Retirement System for Public School Teachers
Article 12 Health and Safety Grants for Nonpublic School Children
Article 12-A Arthur O. Eve Elementary and Secondary Education Opportunity Program
Article 13 Higher Education Student Financial Aid Programs
Article 13-A Liberty Scholarships
Article 13-B Student Lending Accountability, Transparency and Enforcement Act
Article 14 New York State Higher Education Services Corporation
Article 14-A New York State College Choice Tuition Savings Program
Article 15 Text-Books
Article 15-A School Library Materials
Article 15-B Higher Education Textbooks
Article 15-C Textbook Access Act
Article 16 Computer Technology
Article 17 Instruction in Certain Subjects
Article 19 Medical and Health Service
Article 21 Vocational Rehabilitation
Article 23 Career Education in Counties
Article 23-A Service Centers for Independent Living
Article 23-B Child Abuse in an Educational Setting
Article 24 New York State Rural Education Program Act

Terms Used In New York Laws > Education > Title 1

  • abused child: means a child under eighteen years of age and who is defined as an abused child by the family court act;

    2. See N.Y. Social Services Law 412

  • Academic year: shall mean the regular school year beginning July first and ending June thirtieth. See N.Y. New York City Administrative Code 27-881
  • Account: means any of the two accounts created under section seven thousand seven hundred six of this article. See N.Y. Retirement & Social Security Law 19-A
  • Account owner: shall mean a person who enters into a tuition savings agreement pursuant to the provisions of this article, including a person who enters into such an agreement as a fiduciary or agent on behalf of a trust, estate, partnership, association, company or corporation. See N.Y. Penal Law 70.02
  • Accumulated contributions: shall mean the sum of all the amounts deducted from the compensation of a contributor, and credited to his individual account in the annuity savings fund together with regular interest thereon. See N.Y. New York City Administrative Code 27-2117
  • Additional state payments: shall mean payments made to aged, blind and disabled persons who are receiving, or who would but for their income be eligible to receive, federal supplemental security income benefits, whether made by the office of temporary and disability assistance in accordance with the provisions of this title and with title sixteen of the federal social security act, or by the commissioner of the United States social security administration, pursuant to and in accordance with the provisions of this title, title sixteen of the federal social security act, and provisions of any agreement entered into between the state and such commissioner by which the commissioner agrees to administer such additional state payments on behalf of the state. See N.Y. Social Services Law 208
  • additional state payments: means payments by social services districts or by the secretary of the federal department of health, education and welfare on behalf of the state, to aged, blind and disabled persons who are receiving, or who would but for their income be eligible to receive, federal supplemental security income benefits, made pursuant to title sixteen of the federal social security act, public law 93-66, and the provisions of this chapter. See N.Y. Social Services Law 300
  • Adirondack park: shall include all lands located in the forest preserve counties of the Adirondacks within the following described boundaries, to wit: Beginning at the most southerly corner of lot 166 of the John Glen and 44 Others Patent in the line between such patent and the twenty-first allotment of the Kayaderosseras Patent; thence northeasterly along the said line and along the southerly bounds of John Glen and 44 Others Patent and of the Sanders Patent to the southeasterly corner of the Sanders Patent; thence continuing northeasterly along the division line between the twenty-second and twenty-fourth allotments of the Kayaderosseras Patent to the southeasterly corner of the twenty-fourth allotment of the Kayaderosseras Patent; thence northerly along the division line between the twenty-fourth and the twenty-fifth allotments of that patent to the northeasterly corner of the twenty-fourth allotment; thence easterly along the north line of the twenty-fifth allotment and the southerly lines of John Glen and 44 Others Patent, the Luzerne Tract and the Glen Patent to the southeasterly corner of the Glen Patent; thence northerly along the easterly lines of the Glen Patent and the Luzerne Tract to the northwesterly corner of the Queensbury Patent; thence easterly along the northerly bounds of the Queensbury Patent to the northeasterly corner thereof; thence southerly along the easterly bounds of the Queensbury Patent to the northwesterly corner of the Kingsbury Patent; thence easterly along the northerly bounds of the Kingsbury Patent to the southwesterly corner of the Artillery Patent; thence northerly along the westerly line of the Artillery Patent to the northwesterly corner of the Artillery Patent; thence easterly along the northerly bounds of the Artillery Patent to the southwesterly corner of the town of Whitehall; thence northerly along the westerly line of the town of Whitehall to the southern boundary of the town of Dresden; thence in a general northerly and easterly direction along the town line to the state boundary at the outlet of South Bay; thence in a northerly direction along the state boundary to the northeastern corner of the town of Peru in Clinton county; thence in a westerly direction to the low water line of Valcour Island; thence in a general northerly and westerly direction along the northern shore of Valcour Island to the northern boundary of the town of Peru; thence in a westerly direction along the northern boundary of the town of Peru to the eastern edge of the Delaware and Hudson railroad right-of-way; thence southerly along said eastern edge of the railroad right-of-way to the intersection of said right-of-way with the eastern edge of the right-of-way of U. See N.Y. New York City Administrative Code 11-218
  • Administrator: means any person designated by a provider to be responsible for administration of service contracts, including servicing, claims management and processing, recordkeeping, customer service and collection of fees. See N.Y. Retirement & Social Security Law 63-A
  • Adopter: means any faculty member or academic department at institutions of higher learning responsible for considering and choosing textbooks and/or supplemental materials to be utilized in connection with the accredited courses taught at institutions of higher education. See N.Y. Penal Law 70.45
  • Adoption date: means the date the board of directors of the mutual life insurer adopts the plan of reorganization. See N.Y. Retirement & Social Security Law 73
  • adoptor: shall mean a person adopting and "adoptive child" or "adoptee" shall mean a person adopted. See N.Y. New York City Administrative Code 27-943
  • Adult home: means an adult home as defined by subdivision twenty-five of section two of the social services law. See N.Y. Public Health Law 4651*2
  • advance ticket: shall mean a ticket of admission sold more than twelve hours in advance of the time of performance of the event for which the ticket is purchased. See N.Y. New York City Administrative Code 27-593
  • Advertisement: means the publication, dissemination, circulation, or placing before the public, or causing directly or indirectly to be made, published, disseminated, or placed before the public, any announcement or statement in a newspaper, magazine, or other publication, or in the form of a book, notice, circular, pamphlet, letter, hand-bill, poster, bill, sign, placard, card, label, tag, or by radio or television or any other means. See N.Y. Public Health Law 3400
  • Advisory committee: means the New York invasive species advisory committee established by section 9-1707 of this title. See N.Y. New York City Administrative Code 11-659
  • Advisory committee: shall mean the committee established by section four hundred forty-three of this title. See N.Y. Social Services Law 441
  • Affected employees: means employees who may reasonably be expected to experience an employment loss as a consequence of a proposed plant closing or mass layoff by their employer. See N.Y. Tax Law 1262-A
  • Affiliate: means a person which, directly or indirectly, owns at least ten percent but less than fifty percent of the financial guaranty insurance corporation or which is at least ten percent but less than fifty percent, directly or indirectly, owned by a financial guaranty insurance corporation. See N.Y. Real Property Tax Law 987
  • Agency: shall mean a not-for-profit corporation or group of not-for-profit corporations. See N.Y. Social Services Law 410-P
  • Agent: means any person, other than an attorney engaged in the practice of law, who represents or is authorized to represent a labor organization or employer organization, alone or with others in its dealings with employers, employees, members, employer organizations, labor organizations, or other persons, regardless of whether his relationship to the labor organization or employer organization is that of an independent contractor or employee. See N.Y. Tax Law 957
  • Aggregate floor area: means the sum of the gross areas of the several floors of a building or structure, measured from the exterior faces of exterior walls or from the center lines of walls separating two buildings or structures. See N.Y. Real Property Tax Law 489-AAAAA
  • Aggregate net liability: means the aggregate amount of insured unpaid principal, interest and other monetary payments, if any, of guarantied obligations insured or assumed, less reinsurance ceded and less collateral. See N.Y. Real Property Tax Law 987
  • Aging in place: means , care and services at a facility which possesses an enhanced assisted living certificate which, to the extent practicable, within the scope of services set forth in the written residency agreement executed pursuant to section four thousand six hundred fifty-eight of this article, accommodates a resident's changing needs and preferences in order to allow such resident to be admitted to or remain in the residence as long as the residence is able and authorized to accommodate the resident's current and changing needs. See N.Y. Public Health Law 4651*2
  • alcoholism counselor: means any person who has been issued a credential therefor by the office of alcoholism and substance abuse services, pursuant to paragraphs one and two of subdivision (d) of section 19. See N.Y. Social Services Law 412
  • Annuity: shall mean the annual payments for life derived from contributions made by contributor as provided in this article. See N.Y. New York City Administrative Code 27-2117
  • Annuity reserve: shall mean the present value of all payments to be made on account of any annuity, or benefit in lieu of any annuity, computed upon the basis of such mortality tables as shall be adopted by the retirement board with regular interest. See N.Y. New York City Administrative Code 27-2117
  • Appearance bond: means a bail bond in which the only obligor is the principal. See N.Y. New York City Administrative Code 27-574
  • Applicable board rate: shall mean an amount equal to the monthly payment that has been made by a social services official, in accordance with section three hundred ninety-eight-a of this article and other provisions of this chapter, for the care and maintenance of the child, while such child was boarded out in the approved or certified foster family boarding home with the prospective relative guardian. See N.Y. Social Services Law 458-A
  • Applicant: means any person or corporation obligated to pay real property taxes on the property for which an exemption is sought, or in the case of exempt property, the record owner thereof, provided, however, that such property is not commercial property located in an area designated as excluded pursuant to section four hundred eighty-nine-ccc of this title;

    2. See N.Y. Real Property Tax Law 489-AAA

  • Applicant: means any person obligated to pay real property taxes on the property for which an exemption from or abatement or deferral of real property tax payments is sought, or in the case of exempt property, the record owner or lessee thereof. See N.Y. Real Property Tax Law 489-AAAA
  • Applicant: means any person obligated to pay real property taxes on the property for which an exemption from real property taxes under this title is sought or in the case of exempt property, the record owner or lessee thereof. See N.Y. Real Property Tax Law 489-AAAAA
  • Applicant: shall mean the entity which submits an assisted living licensure application with the department pursuant to title two or three of this article. See N.Y. Public Health Law 4651*2
  • Applicant: shall mean (a) with respect to an eligible building held in the cooperative or condominium form of ownership, the board of managers of a condominium or the board of directors of a cooperative apartment corporation, or (b) with respect to any other eligible building, the owner of such building. See N.Y. Real Property Tax Law 499-AAA
  • Applicant: shall mean (a) with respect to an eligible building held in the cooperative or condominium form of ownership, the board of managers of a condominium or the board of directors of a cooperative apartment corporation, or (b) with respect to any other eligible building, the owner of such building. See N.Y. Real Property Tax Law 499-AAAA
  • Application for recognizance or bail: means an application by a principal that the court, instead of committing him to or retaining him in the custody of the sheriff, either release him on his own recognizance or fix bail. See N.Y. New York City Administrative Code 27-574
  • Application for tax abatement: shall mean an application for a green roof tax abatement pursuant to section four hundred ninety-nine-ccc of this title. See N.Y. Real Property Tax Law 499-AAA
  • Application for tax abatement: shall mean an application for a solar electric generating system tax abatement pursuant to section four hundred ninety-nine-cccc of this title. See N.Y. Real Property Tax Law 499-AAAA
  • Approved asbestos safety program: means a program approved by the commissioner of health providing training in the handling and use of asbestos and asbestos material, education concerning safety and health risks inherent in such handling and use and training in techniques for minimizing exposure of the public to asbestos fibers. See N.Y. Tax Law 1827
  • Approved assessing unit: shall mean an assessing unit certified by the commissioner, pursuant to section nineteen hundred two of this chapter, as having completed a revaluation which is in conformance with the commissioner's rules and regulations. See N.Y. Real Property Tax Law 701
  • Approved plan: as used in this article means a plan of library service by a public library system approved by the commissioner subsequent to May first, nineteen hundred fifty-eight. See N.Y. New York City Administrative Code 27-866
  • Approved plans: means plans submitted to and approved by the department of buildings in connection with the applicant's building permit, including any amendments to such plans approved by such department before final inspection of the work for which such permit was issued. See N.Y. Real Property Tax Law 489-AAAA
  • Approved plans: means plans submitted to and approved by the department of buildings in connection with an applicant's building permit, including any amendments to such plans approved by such department before final inspection of the work for which such permit was issued. See N.Y. Real Property Tax Law 489-AAAAA
  • Architect: shall mean a person licensed and registered to practice the profession of architecture under the education law. See N.Y. Real Property Tax Law 499-AAA
  • Architect: shall mean a person licensed and registered to practice the profession of architecture under the education law. See N.Y. Real Property Tax Law 499-AAAA
  • Areas under Nazi influence: shall mean the country of Nazi Germany, areas occupied by Nazi Germany, those European countries allied with Nazi Germany, areas occupied by those European countries allied with Nazi Germany, or any other neutral European country or area in Europe under the influence or threat of Nazi invasion. See N.Y. Real Property Tax Law 422
  • art merchant: includes an auctioneer who sells such works at public auction, and except in the case of multiples, includes persons, not otherwise defined or treated as art merchants herein, who are consignors or principals of auctioneers. See N.Y. New York City Administrative Code 27-523
  • Article: means a prose composition, including commentaries, reviews, editorials, op-eds, letters to the editor, and reader comments on articles. See N.Y. Tax Law 1101
  • article of procurement: shall mean a commodity, service, technology, public work, construction, revenue contract, the purchase, sale or lease of real property or an acquisition or granting of other interest in real property, that is the subject of a governmental procurement. See N.Y. Tax Law 3013
  • Artist: means the creator of a work of fine art or, in the case of multiples, the person who conceived or created the image which is contained in or which constitutes the master from which the individual print was made. See N.Y. New York City Administrative Code 27-523
  • Asbestos: means any naturally occurring hydrated mineral silicate separable into commercially usable fibers, including chrysotile (serpentine),

    amosite

    (cummingtonite-grunerite),

    crocidolite (riebeckite), tremolite, anthrophyllite and actinolite. See N.Y. Tax Law 1827

  • Asbestos contract: means an oral or written agreement contained in one or more documents for the performance of work on an asbestos project and includes all labor, goods and services. See N.Y. Tax Law 1827
  • Asbestos contractor: means the state, any political subdivision of the state, a public authority or any other governmental agency or instrumentality thereof, self-employed person, company, unincorporated association, firm, partnership or corporation, limited liability corporation or professional limited liability corporation and any owner or operator thereof, which engages in any portion of an asbestos project or employs persons engaged in an asbestos project. See N.Y. Tax Law 1827
  • Asbestos handling certificate: means a certificate issued by the commissioner pursuant to the provisions of this article to a person who has satisfactorily completed an approved asbestos safety program. See N.Y. Tax Law 1827
  • Asbestos handling license: means a license issued by the commissioner pursuant to the provisions of this article to an asbestos contractor engaged in an asbestos project. See N.Y. Tax Law 1827
  • Asbestos material: means any material containing more than one percent by weight of asbestos. See N.Y. Tax Law 1827
  • Asbestos project: means work undertaken which involves the removal, encapsulation, enclosure, repair or disturbance of friable or non-friable asbestos, or any handling of asbestos material that may result in the release of asbestos fiber except for work in an owner-occupied single family dwelling performed by the owner of such dwelling and, for the purpose of compliance with regulations promulgated pursuant to subdivision one of section nine hundred six of this article, except for in-plant operations as defined in subdivision thirteen of this section. See N.Y. Tax Law 1827
  • assessed value: means the determination made by assessors of the valuation of real property, including the valuation of exempt real property. See N.Y. Real Property Tax Law 522
  • assessed value: means the determination made by assessors or the board of assessment review of the valuation of real property, including the valuation of exempt real property. See N.Y. Real Property Tax Law 701
  • assessed value: means the determination made by assessors or the board of assessment review of the valuation of real property, including the valuation of exempt real property. See N.Y. Real Property Tax Law 729
  • Assessing unit: means a city, town or village. See N.Y. Real Property Tax Law 489-B
  • Assessing unit: means a city, town or village. See N.Y. Real Property Tax Law 489-BB
  • Assessment roll: means the assessment roll as it exists from the time of its tentative completion to the time of the annexation of a warrant for the collection of taxes. See N.Y. Real Property Tax Law 550
  • assisted living residence: means an entity which provides or arranges for housing, on-site monitoring, and personal care services and/or home care services (either directly or indirectly), in a home-like setting to five or more adult residents unrelated to the assisted living provider. See N.Y. Public Health Law 4651*2
  • Authorized agency: shall mean an authorized agency as defined in the social services law and, for the purpose of this article, shall include such corporations incorporated or organized under the laws of this state as may be specifically authorized by their certificates of incorporation to receive children for purposes of adoption. See N.Y. New York City Administrative Code 27-943
  • authorship: refers to the creator of a work of fine art or multiple or to the period, culture, source or origin, as the case may be, with which the creation of such work is identified in the description of the work. See N.Y. New York City Administrative Code 27-523
  • Average annual debt service: means the amount of insured unpaid principal and interest on an obligation, multiplied by the number of such insured obligations (assuming each obligation represents one thousand dollars par value), divided by the amount equal to the aggregate life of all such obligations (assuming each obligation represents one thousand dollars par value). See N.Y. Real Property Tax Law 987
  • Bail: means cash bail or a bail bond. See N.Y. New York City Administrative Code 27-574
  • Bail bond: means a written undertaking, executed by one or more obligors, that the principal designated in such instrument will, while at liberty as a result of an order fixing bail and of the posting of the bail bond in satisfaction thereof, appear in a designated criminal action or proceeding when his attendance is required and otherwise render himself amenable to the orders and processes of the court, and that in the event that he fails to do so the obligor or obligors will

    pay to the people of the state of New York a specified sum of money, in the amount designated in the order fixing bail. See N.Y. New York City Administrative Code 27-574

  • banking law: refer to laws of the state;

    4. See N.Y. New York City Administrative Code 11-601

  • Beneficiary: shall mean any person in receipt of a retirement allowance or other benefit as provided by this article. See N.Y. New York City Administrative Code 27-2117
  • Benefit period: means the period of time when a recipient is eligible to receive benefits pursuant to this title, including in the case of a recipient of a certificate of eligibility for commercial construction work in a deferral area, the period of time tax payments are to be deferred, the interim period when no tax payments are to be deferred and no deferred tax payments are required to be made, and the period of time when the deferred tax payments are to be made. See N.Y. Real Property Tax Law 489-AAAA
  • Benefit period: means the period of time when a recipient is eligible to receive benefits pursuant to this title. See N.Y. Real Property Tax Law 489-AAAAA
  • board: means the public employment relations board created by section two hundred five of the civil service law, in carrying out its functions under this article. See N.Y. Tax Law 684
  • Board: shall mean the New York state occupational safety and health hazard abatement board created pursuant to the provisions of section twenty-seven-a of this chapter. See N.Y. Tax Law 1821
  • board: means "board of directors". See N.Y. New York City Administrative Code 27-728
  • board: means the board of trustees of the state university of New York. See N.Y. New York City Administrative Code 27-2041
  • Board: shall mean the board of trustees of the New York state higher education services corporation. See N.Y. New York City Administrative Code 27-881
  • Board: means the industrial and commercial incentive board;

    3. See N.Y. Real Property Tax Law 489-AAA

  • Board rate: shall mean an amount equal to the monthly payment which has been or would have been made by a social services official, in accordance with section three hundred ninety-eight-a and other provisions of this chapter, for the care and maintenance of the child, if such child had been boarded out in a foster family boarding home. See N.Y. Social Services Law 451
  • borrower: shall mean (i) a student who is a resident of New York state attending, or accepted for enrollment at, an eligible college, or (ii) the parent, legal guardian, or sponsor, as defined by the corporation in regulation, of a student attending, or accepted for enrollment at, an eligible college who is a resident of New York state, and who obtains an education loan from a lending institution to pay for or finance higher education expenses under this program. See N.Y. New York City Administrative Code 27-902
  • Borrower: shall mean a student attending a covered institution in this state, or a parent or person in parental relation to such student, who also obtains an educational loan from a lending institution to pay for or finance higher education expenses. See N.Y. Penal Law 60.21
  • Building: means any building regularly occupied in whole or in part as a habitation for human beings, and any church, school house, railway station or other building or place where people are accustomed to live, work or assemble, but does not mean or include any of the buildings of a manufacturing plant where the business of manufacturing explosives is carried on. See N.Y. Tax Law 601
  • Burial: includes transportation and/or cremation. See N.Y. Public Health Law 3400
  • Cap amount: means three hundred percent of the annualized average daily newsstand price of the three newspapers with the largest total paid national daily circulation. See N.Y. Tax Law 1101
  • Captive REIT: means a REIT (a) that is not regularly traded on an established securities market, and (b) more than fifty percent of the voting stock of which is owned or controlled, directly or indirectly, by a single corporation that is not exempt from federal income tax and is not a REIT. See N.Y. New York City Administrative Code 11-601
  • Captive RIC: means a RIC (a) that is not regularly traded on an established securities market, and (b) more than fifty percent of the voting stock of which is owned or controlled, directly or indirectly, by a single corporation that is not exempt from federal income tax and is not a RIC. See N.Y. New York City Administrative Code 11-601
  • Cash bail: means a sum of money, in the amount designated in an order fixing bail, posted by a principal or by another person on his behalf with a court or other authorized public servant or agency, upon the condition that such money will become forfeit to the people of the state of New York if the principal does not comply with the directions of a court requiring his attendance at the criminal action or proceeding involved or does not otherwise render himself amenable to the orders and processes of the court. See N.Y. New York City Administrative Code 27-574
  • Certificate of authenticity: means a written statement by an art merchant confirming, approving or attesting to the authorship of a work of fine art or multiple, which is capable of being used to the advantage or disadvantage of some person. See N.Y. New York City Administrative Code 27-523
  • Certificate of eligibility: means the document issued by the department of finance pursuant to section four hundred eighty-nine-ddddd of this title. See N.Y. Real Property Tax Law 489-AAAAA
  • Change in level of assessment: means the net percentage increase or decrease in the assessed valuation of all taxable real property in an assessing unit from one final assessment roll to the next, other than increases or decreases in the assessed valuation of special franchises, transportation properties of railroads subject to a ceiling assessment, wholly exempt properties, and other than increases or decreases in value attributable to physical or quantity changes in the property. See N.Y. Real Property Tax Law 1220
  • Change in level of assessment factor: means a multiplication factor which represents the change in level of assessment. See N.Y. Real Property Tax Law 1220
  • charitable organization: shall mean entities established pursuant to the not-for-profit corporation law or otherwise established pursuant to law. See N.Y. Social Services Law 42
  • child: means a person under eighteen years of age, or a person under nineteen years of age who is a full-time student regularly attending a secondary school or in the equivalent level of vocational or technical training if, before such person attains age nineteen, such person may reasonably be expected to complete the program of such secondary school or training. See N.Y. Social Services Law 345
  • Child: shall mean a person under the age of twenty-one years whose guardianship and custody have been committed to a social services official or a voluntary authorized agency, or whose guardianship and custody have been committed to a certified or approved foster parent pursuant to a court order prior to such person's eighteenth birthday, except as provided in paragraph (g) of subdivision three of section three hundred eighty-four-b of this article and section six hundred thirty-one of the family court act. See N.Y. Social Services Law 451
  • Child: shall mean a person under the age of twenty-one years whose custody, care and custody, or custody and guardianship have been committed to a social services official prior to such person's eighteenth birthday pursuant to section three hundred fifty-eight-a, three hundred eighty-four, three hundred eighty-four-a or three hundred eighty-four-b of this chapter or article three, seven, ten or 10-C of the family court act. See N.Y. Social Services Law 458-A
  • child born out of wedlock: when used in this article, refers to a child whose father is not its mother's husband. See N.Y. Public Health Law 4135
  • child care provider: shall mean :

    1. See N.Y. Tax Law 675

  • Child witness: means a person fourteen years old or less who is or will be called to testify in a criminal proceeding, other than a grand jury proceeding, concerning an offense defined in article one hundred thirty of the penal law or section 255. See N.Y. New York City Administrative Code 27-272
  • City: means the city of New York. See N.Y. Real Property Tax Law 583
  • city: as used in this title , shall mean any such city. See N.Y. Real Property Tax Law 350
  • Class designation: shall mean :

    (a) in an assessing unit other than a special assessing unit, the determination, pursuant to section nineteen hundred three of this chapter, of whether real property is included in the homestead class; or

    (b) in a special assessing unit, the determination, pursuant to section eighteen hundred two of this chapter, of whether real property is included in class one, two, three or four. See N.Y. Real Property Tax Law 522

  • Class designation: shall mean :

    (a) In an assessing unit other than a special assessing unit, the determination, pursuant to section nineteen hundred three of this chapter, of whether real property is included in the homestead class; or

    (b) In a special assessing unit, the determination, pursuant to section eighteen hundred two of this chapter, of whether real property is included in class one, two, three or four. See N.Y. Real Property Tax Law 701

  • Clerical and other worker: includes all employees not included in subdivisions four, five and six of this section, except any person employed in a bona fide executive, administrative or professional capacity whose earnings are in excess of nine hundred dollars a week. See N.Y. Social Services Law 409-F
  • Clerical error: means :

    (a) an incorrect entry of assessed valuation on an assessment roll or on a tax roll which, because of a mistake in transcription, does not conform to the entry for the same parcel which appears on the property record card, field book or other final work product of the assessor, or the final verified statement of the board of assessment review; or

    (b) an entry which is a mathematical error present in the computation of a partial exemption; or

    (c) an incorrect entry of assessed valuation on an assessment roll or on a tax roll for a parcel which, except for a failure on the part of the assessor to act on a partial exemption, would be eligible for such partial exemption; or

    (d) an entry which is a mathematical error present in the computation or extension of the tax; or

    (e) an entry on a tax roll which is incorrect by reason of a mistake in the determination or transcription of a special assessment or other charge based on units of service provided by a special district; or

    (f) a duplicate entry on an assessment roll or on a tax roll of the description or assessed valuation, or both, of an entire single parcel; or

    (g) an entry on an assessment or tax roll which is incorrect by reason of an arithmetical mistake by the assessor appearing on the property record card, field book or other final work product of the assessor; or

    (h) an incorrect entry on a tax roll of a relevied school tax or relevied village tax which has been previously paid; or

    (i) an entry on a tax roll which is incorrect by reason of a mistake in the transcription of a relevied school tax or relevied village tax; or

    (j) an incorrect entry of assessed valuation on an assessment roll or a tax roll due to an assessor's failure to utilize the required assessment method pursuant to section five hundred eighty-one-a of this article in the valuation of qualifying real property. See N.Y. Real Property Tax Law 550

  • Client: means a person who enters into a professional employer agreement with a professional employer organization. See N.Y. Tax Law 1847
  • client: shall mean every person or organization who retains, employs or designates any person or organization to carry on lobbying activities on behalf of such client. See N.Y. Tax Law 3013
  • Clinic: shall mean a facility located either within or outside of a state university health care facility providing services related to the medical education mission of the university, but shall not include state university student health services. See N.Y. New York City Administrative Code 27-2007
  • Collateral: means :

    (1) cash;

    (2) the cash flow from specific obligations which are not callable and scheduled to be received based on expected prepayment speed on or prior to the date of scheduled debt service (including scheduled redemptions or prepayments) on the insured obligation provided that (i) such specific obligations are directly payable by, guaranteed by or backed by the full faith and credit of the United States government, (ii) in the case of insured obligations denominated or payable in foreign currency as permitted under paragraph four of subsection (b) of section six thousand nine hundred four of this article, such specific obligations are directly payable by, guaranteed by or backed by the full faith and credit of such foreign government or the central bank thereof, or (iii) such specific obligations are insured by the same insurer that insures the obligations being collateralized, and the cash flows from such specific obligations are sufficient to cover the insured scheduled payments on the obligations being collateralized;

    (3) the market value of investment grade obligations, other than obligations evidencing an interest in the project or projects financed with the proceeds of the insured obligations;

    (4) the face amount of each letter of credit that:

    (A) is irrevocable;

    (B) provides for payment under the letter of credit in lieu of or as reimbursement to the insurer for payment required under a financial guaranty insurance policy;

    (C) is issued, presentable and payable either:

    (i) at an office of the letter of credit issuer in the United States; or

    (ii) at an office of the letter of credit issuer located in the jurisdiction in which the trustee or paying agent for the insured obligation is located;

    (D) contains a statement that either:

    (i) identifies the insurer and any successor by operation of law, including any liquidator, rehabilitator, receiver or conservator, as the beneficiary; or

    (ii) identifies the trustee or the paying agent for the insured obligation as the beneficiary;

    (E) contains a statement to the effect that the obligation of the letter of credit issuer under the letter of credit is an individual obligation of such issuer and is in no way contingent upon reimbursement with respect thereto;

    (F) contains an issue date and a date of expiration;

    (G) either:

    (i) has a term at least as long as the shorter of the term of the insured obligation or the term of the financial guaranty policy; or

    (ii) provides that the letter of credit shall not expire without thirty days prior written notice to the beneficiary and allows for drawing under the letter of credit in the event that, prior to expiration, the letter of credit is not renewed or extended or a substitute letter of credit or alternate collateral meeting the requirements of this subsection is not provided;

    (H) states that it is governed by the laws of the state of New York or by the 1983 or 1993 Revision of the Uniform Customs and Practice for Documentary Credits of the International Chamber of Commerce (Publication 400 or 500) or any successor Revision if approved by the superintendent, and contains a provision for an extension of time, of not less than thirty days after resumption of business, to draw against the letter of credit in the event that one or more of the occurrences described in Article 19 of Publication 400 or 500 occurs; and

    (I) is issued by a bank, trust company, or savings and loan association that:

    (i) is organized and existing under the laws of the United States or any state thereof or, in the case of a non-domestic financial institution, has a branch or agency office licensed under the laws of the United States or any state thereof and is domiciled in a member country of the Organisation for Economic Co-operation and Development having a sovereign rating in one of the top two generic lettered rating classifications by a securities rating agency acceptable to the superintendent;

    (ii) has (or is the principal operating subsidiary of a financial institution holding company that has) a long-term debt rating of at least investment grade; and

    (iii) is not a parent, subsidiary or affiliate of the trustee or paying agent, if any, with respect to the insured obligation if such trustee of paying agent is the named beneficiary of the letter of credit; or

    (5) the amount of credit protection available to the insurer (or its nominee) under each credit default swap that:

    (A) may not be amended without the consent of the insurer and may only be terminated: (i) at the option of the insurer; (ii) at the option of the counterparty to the insurer (or its nominee), if the credit default swap provides for the payment of a termination amount equal to the replacement cost of the terminated credit default swap determined with reference to standard documentation of the International Swap and Derivatives Association, Inc. See N.Y. Real Property Tax Law 987

  • College: shall mean any institution of higher education, recognized and approved by the regents of the university of the state of New York, which provides a course of study leading to the granting of a post-secondary degree or diploma. See N.Y. Penal Law 60.02
  • Commercial: means any non-residential property used primarily for the buying, selling or otherwise providing of goods or services, provided that the use of such property has not been designated as a restricted commercial use pursuant to section four hundred eighty-nine-ccc of this title;

    4. See N.Y. Real Property Tax Law 489-AAA

  • Commercial construction work: means the construction of a new building or structure, or portion thereof, or the modernization, rehabilitation, expansion, or other improvement of an existing building or structure, or portion thereof, for use as commercial property. See N.Y. Real Property Tax Law 489-AAAA
  • Commercial construction work: means the construction of a new building or structure or the modernization, rehabilitation, expansion or improvement of an existing building or structure for use as commercial property. See N.Y. Real Property Tax Law 489-AAAAAA
  • Commercial exclusion area: means an area as defined in subdivision four of section four hundred eighty-nine-gggggg of this title. See N.Y. Real Property Tax Law 489-AAAAAA
  • Commercial goods transportation contractor: includes a general commercial goods transportation contractor or a commercial goods transportation subcontractor. See N.Y. Tax Law 1262-P
  • Commercial goods transportation services: means the transportation of goods for compensation by a driver who possesses a state-issued driver's license, transports goods in the state of New York, and operates a commercial motor vehicle as defined in subdivision four-a of section two of the transportation law. See N.Y. Tax Law 1262-P
  • Commercial property: means nonresidential property (a) on which will exist after completion of commercial construction work, a building or structure used for the buying, selling or otherwise providing of goods or services including hotel services, or for other lawful business, commercial or manufacturing activities; and (b) (i) where, except as provided in subparagraph (ii) of this paragraph and paragraph (c) of this subdivision, not more than fifteen per centum of the total net square footage of any building or structure on such property was used for manufacturing activities at any one or more times during the twenty-four months immediately preceding the date of application for a certificate of eligibility or (ii) where not more than fifteen per centum of the total net square footage of any building or structure on such property was used for manufacturing activities at any one or more times during the sixty months immediately preceding the date of application for a certificate of eligibility if such property is located, in whole or in part, in the area in the borough of Manhattan lying south of the center line of 96th Street; and (c) in the commercial revitalization area, and with respect to an application for a certificate of eligibility filed on or after July first, two thousand, "commercial property" means nonresidential property on which will exist after completion of commercial construction work, a building or structure used for the buying, selling or otherwise providing of goods or services including hotel services, or for other lawful business, commercial or manufacturing activities. See N.Y. Real Property Tax Law 489-AAAA
  • Commercial property: means nonresidential property on which will exist after completion of commercial construction work a building or structure, or portion thereof, used for the buying, selling or otherwise providing of goods or services including hotel services, or for other lawful business, commercial or manufacturing activities; provided that property or portions of property dedicated to utility property shall not be considered commercial property for purposes of this title. See N.Y. Real Property Tax Law 489-AAAAAA
  • Commercial purpose or use: means the buying, selling or otherwise providing of goods or services, including hotel services, or other lawful business or commercial activities permitted in mixed-use property. See N.Y. Real Property Tax Law 489-AAAAA
  • Commercial real estate: means income producing real property other than residential property consisting of less than five units. See N.Y. Real Property Tax Law 987
  • Commercial revitalization area: means any area of a city having a population of one million or more, provided that in the city of New York a commercial revitalization area shall mean any district that is zoned C4, C5, C6, M1, M2, or M3 in accordance with the zoning resolution of such city in any area of such city except the area lying south of the center line of 96th Street in the borough of Manhattan. See N.Y. Real Property Tax Law 489-AAAA
  • Commission: shall mean the empire state plaza art commission created by this article. See N.Y. New York City Administrative Code 27-509
  • commission: shall mean the commission on public integrity created by section ninety-four of the executive law. See N.Y. Tax Law 3013
  • Commission: means the temporary commercial incentive area boundary commission. See N.Y. Real Property Tax Law 489-AAAA
  • Commissioner: means the industrial commissioner. See N.Y. Tax Law 627-C
  • Commissioner: means the commissioner of labor. See N.Y. Tax Law 1262-K
  • Commissioner: means the commissioner of labor. See N.Y. Tax Law 1262-P
  • commissioner: means the commissioner of the state office of temporary and disability assistance; and

    b. See N.Y. Social Services Law 330

  • Commissioner: means the commissioner of labor. See N.Y. Tax Law 1827
  • Commissioner: means the commissioner of education of the state of New York. See N.Y. New York City Administrative Code 27-998
  • Commissioner: means the commissioner, director or superintendent of financial services in any other state. See N.Y. Real Property Tax Law 730
  • Commissioner: means the commissioner of education of the State of New York. See N.Y. Penal Law 55.10
  • Commissioner: means the commissioner of finance of a city that has enacted a local law pursuant to this title. See N.Y. Real Property Tax Law 489-AAAAAA
  • Commissioner: shall mean the commissioner of labor;

    (b) "Department" shall mean the department of labor; and

    (c) "Task force" shall mean the fair wages task force within the department. See N.Y. Social Services Law 461-R

  • Commissioner: shall mean the commissioner of labor;

    (b) "Department" shall mean the department of labor;

    (c) "Apparel industry" shall mean the making, cutting, sewing, finishing, assembling, pressing or otherwise producing, by any of the foregoing apparel industry services, any men's, women's, children's or infants' apparel, or a section or component of apparel, designed or intended to be worn by any individual which is to be sold or offered for sale, provided, however, that the apparel industry shall not include cleaning or tailoring after the apparel has been sold at retail;

    (d) "Manufacturer" shall mean any person who (i) in fulfillment or anticipation of a wholesale purchase contract, contracts with a contractor to perform in New York state the cutting, sewing, finishing, assembling, pressing or otherwise producing any men's, women's, children's or infants' apparel, or a section or component of apparel, designed or intended to be worn by any individual which, pursuant to such contract, is to be sold or offered for sale to a retailer or other entity, or (ii) cuts, sews, finishes, assembles, presses or otherwise produces in New York state any men's, women's, children's or infants' apparel, or a section or component, designed or intended to be worn by any individual which is to be sold or offered for sale; provided, however, that "manufacturer" shall not mean a production employee employed for wages who does not employ others;

    (e) "Contractor" shall mean any person who, in fulfillment of a contract with a manufacturer, performs in New York state the cutting, sewing, finishing, assembling, pressing or otherwise producing any men's, women's, children's or infants' apparel, or a section or component of apparel, designed or intended to be worn by any individual which is to be sold or offered for sale. See N.Y. Social Services Law 462-B

  • Commissioner of finance: means the commissioner of finance of the city;

    6. See N.Y. New York City Administrative Code 11-601

  • Commissioner of finance: means the commissioner of finance of the city. See N.Y. New York City Administrative Code 11-1901
  • Common area: shall mean a portion of a multiple dwelling that is not within a dwelling unit and is regularly used by occupants for access to and egress from any dwelling unit within such multiple dwelling. See N.Y. New York City Administrative Code 27-2056.2
  • Community rating: means a rating methodology in which the premium equivalent rate for all persons covered under a municipal cooperative health benefit plan is the same, based upon the experience of the entire pool of risks covered under the plan, without regard to age, sex, health status or occupation and such that refunds, rebates, credits or dividends based upon age, sex, health status or occupation are not permitted. See N.Y. Real Property Tax Law 511
  • community-based program: means a program operated by a not-for-profit organization that provides services such as street outreach, voluntary drop-in services, peer counseling, individual counseling, family-therapy and referrals for services such as educational and vocational training and health care. See N.Y. Social Services Law 447-A
  • compensation: shall mean any salary, fee, gift, payment, benefit, loan, advance or any other thing of value paid, owed, given or promised to the lobbyist by the client for lobbying but shall not include contributions reportable pursuant to article fourteen of the election law. See N.Y. Tax Law 3013
  • Compliance period: shall mean the tax year in which a tax abatement is taken. See N.Y. Real Property Tax Law 499-AAA
  • Compliance period: shall mean the tax year in which a tax abatement commences and the three tax years immediately thereafter. See N.Y. Real Property Tax Law 499-AAAA
  • comptroller: means the comptroller of the state of New York with respect to the state university or the appropriate fiscal officer with respect to other employers. See N.Y. New York City Administrative Code 27-2046.2
  • Comptroller: shall mean the comptroller of the state of New York. See N.Y. Penal Law 70.02
  • Computerized test: means any test form administered to test subjects by means of a computer. See N.Y. New York City Administrative Code 27-998
  • concert: shall mean any live performance whether musical or spoken, dramatic or nondramatic, by one or more performers, which is presented to the public in a place of entertainment, as defined in this subdivision. See N.Y. New York City Administrative Code 27-593
  • Conservation: means acts taken to correct deterioration and alteration and acts taken to prevent, stop or retard deterioration. See N.Y. New York City Administrative Code 27-523
  • Construction: means the building of new industrial or commercial structures on vacant or predominantly vacant land, or the modernization, rehabilitation or expansion or other improvement of an existing commercial structure where such modernization, rehabilitation, expansion or other improvement is not physically or functionally integrated with the existing structure or results in additional usable square footage fifty per centum greater than the square footage of the existing structure;

    5. See N.Y. Real Property Tax Law 489-AAA

  • Construction: includes construction of new buildings, acquisition of existing buildings, and expansion, remodeling, alteration, and renovation of existing buildings, and initial equipment of such new, newly acquired, expanded, remodeled, altered or renovated buildings;

    b. See N.Y. Penal Law 120.55

  • Contingency reserve: means an additional liability reserve established to protect policyholders against the effects of adverse economic developments or cycles or other unforeseen circumstances. See N.Y. Real Property Tax Law 987
  • contract: as used in this article also shall include reconstruction and repair of any such public work, and any public work performed under a lease, permit or other agreement pursuant to which the department of jurisdiction grants the responsibility of contracting for such public work to any third party proposing to perform such work to which the provisions of this article would apply had the department of jurisdiction contracted directly for its performance, or where there is no lease, permit or other agreement and ownership of a public work is

    intended to be assumed by such public entity at any time subsequent to completion of the public work. See N.Y. Social Services Law 456

  • contract holder: means a person who is the purchaser or holder of a service contract. See N.Y. Retirement & Social Security Law 63-A
  • Contractor: includes a general contractor and a subcontractor. See N.Y. Tax Law 1262-K
  • Contractor: means any employer who employs employees to perform building service work under a contract with a public agency and shall include any of the contractor's subcontractors. See N.Y. Social Services Law 461-A
  • Contractor: shall include , but not be limited to, a subcontractor, jobber, or wholesaler, but shall not include a production employee who is employed for wages but does not employ others;

    (f) "Production employees" shall mean persons who are employed by a contractor or a manufacturer directly to perform the cutting, sewing, finishing, assembling, pressing or otherwise producing of any men's, women's, children's or infants' apparel, or a section or component of apparel, designed or intended to be worn by any individual which is to be sold or offered for sale;

    (g) "Special task force" shall mean the special task force on the apparel industry within the department; and

    (h) "Labor law" shall mean the labor law of New York state. See N.Y. Social Services Law 462-B

  • Contractual obligations: means any obligation under covered policies, but shall not include any obligation with respect to policyholder dividends unpaid or unapplied, retrospective rate credits or similar benefits or provisions. See N.Y. Retirement & Social Security Law 19-A
  • Contributor: shall mean any member of the retirement system who has an account in the annuity savings fund as provided by this article. See N.Y. New York City Administrative Code 27-2117
  • Controlling person: means any person who by reason of a direct or indirect ownership interest, whether of record or beneficial, has the ability, acting either alone or in concert with others with ownership interests, to direct or cause the direction of the management or policies of said corporation, partnership or other entity. See N.Y. Public Health Law 4651*2
  • Corporation: means and includes all banks, trust companies, safe deposit companies, investment companies, mutual trust investment companies, and, to the extent not provided otherwise under any regulation of the superintendent of financial services promulgated pursuant to the provisions of section fourteen-e of this chapter, stock-form savings banks and stock-form savings and loan associations. See N.Y. New York City Administrative Code 27-728
  • corporation: means an insurer licensed to transact the business of financial guaranty insurance in this state. See N.Y. Real Property Tax Law 987
  • Corporation: shall mean the New York state higher education services corporation. See N.Y. New York City Administrative Code 27-881
  • Corporation: shall mean the New York state higher education services corporation. See N.Y. Penal Law 70.02
  • Council: means the New York invasive species council established by section 9-1705 of this title. See N.Y. New York City Administrative Code 11-659
  • Countable income: shall mean all of a person's income, in cash or in kind, both earned and unearned, which is not excluded by federal law or regulations or by regulations of the department in determining the need of an individual for supplemental security income benefits or additional state payments, including the income of an individual's eligible spouse, and, if the individual is a child, certain income of such individual's parent or parents with whom he resides. See N.Y. Social Services Law 208
  • Countable resources: shall mean cash or other liquid assets or any real or personal property that an individual or couple owns and could convert to cash to be used for his or their support and maintenance, which is not excluded by federal law or regulations or by regulations of the department in the determination of the need of an individual for supplemental security income benefits or additional state payments. See N.Y. Social Services Law 208
  • Counterfeit: means a work of fine art or multiple made, altered or copied, with or without intent to deceive, in such manner that it appears or is claimed to have an authorship which it does not in fact possess. See N.Y. New York City Administrative Code 27-523
  • county: shall mean any county in this state, except a county wholly within a city. See N.Y. Tax Law 1215
  • Court: includes , where appropriate, a judge authorized to act as described in a particular statute, though not as a court. See N.Y. New York City Administrative Code 27-574
  • Covered institution employee: shall mean any employee, agent, contractor, director, officer or trustee of a covered institution. See N.Y. Penal Law 60.21
  • Covered policy: means any of the kinds of insurance specified in paragraph one, two or three of subsection (a) of section one thousand one hundred thirteen of this chapter, any supplemental contract, or any funding agreement referred to in section three thousand two hundred twenty-two of this chapter, or any portion or part thereof, within the scope of this article under section seven thousand seven hundred three of this article, except that any certificate issued to an individual under any group policy or contract shall be considered to be a separate covered policy for purposes of section seven thousand seven hundred eight of this article. See N.Y. Retirement & Social Security Law 19-A
  • Craft: means a functional or non-functional work individually designed, and crafted by hand, in any medium including but not limited to textile, tile, paper, clay, glass, fiber, wood, metal or plastic; provided, however, that if produced in multiples, craft shall not include works mass produced or produced in other than a limited edition. See N.Y. New York City Administrative Code 27-523
  • Credit default swap: means an agreement referencing the credit derivative definitions published from time to time by the International Swap and Derivatives Association, Inc. See N.Y. Real Property Tax Law 987
  • Creditors: means "creditor" as defined in subdivision twelve of section 1-201 of the uniform commerical code. See N.Y. New York City Administrative Code 27-523
  • Customer: shall include : every purchaser of tangible personal property or services; every patron paying or liable for the payment of any amusement charge; and every occupant of a room or rooms in a hotel. See N.Y. Tax Law 1131
  • day services: shall mean care and treatment for part of the day of one or more children under eighteen years of age and their families in a program which provides to such children and families in accordance with their needs various services such as psychiatric, psychological, social casework, educational, vocational, health, transportation and such other services as may be appropriate. See N.Y. Social Services Law 430
  • Deferral area: means an area in which deferral of payment of real property taxes in accordance with subdivision four of section four hundred eighty-nine-bbbb of this title shall be available to a recipient who has performed commercial construction work. See N.Y. Real Property Tax Law 489-AAAA
  • delinquent tax: include any unpaid tax or other charge against lands owned by the state. See N.Y. Real Property Tax Law 1102
  • Department: means the labor department. See N.Y. Tax Law 627-C
  • Department: means the department of labor. See N.Y. Tax Law 1262-K
  • Department: means the department of labor. See N.Y. Tax Law 1262-P
  • department: means the state office of temporary and disability assistance. See N.Y. Social Services Law 330
  • Department: means the department of finance of a city that has enacted a local law pursuant to this title. See N.Y. Real Property Tax Law 489-AAAAAA
  • Department of finance: means the department of finance of the city;

    7. See N.Y. New York City Administrative Code 11-601

  • Department of finance: shall mean the department of finance of a city having a population of one million or more persons. See N.Y. Real Property Tax Law 499-AAA
  • Department of finance: shall mean the department of finance of a city having a population of one million or more persons. See N.Y. Real Property Tax Law 499-AAAA
  • Designated agency: shall mean one or more agencies or departments of a city having a population of one million or more persons that are designated by the mayor of such city to exercise the functions, powers and duties of a designated agency pursuant to this title. See N.Y. Real Property Tax Law 499-AAA
  • Designated agency: shall mean one or more agencies or departments of a city having a population of one million or more persons that are designated by the mayor of such city to exercise the functions, powers and duties of a designated agency pursuant to this title. See N.Y. Real Property Tax Law 499-AAAA
  • Designated beneficiary: shall mean , with respect to an account or accounts, the individual designated as the individual whose higher education expenses are expected to be paid from the account or accounts. See N.Y. Penal Law 70.02
  • Deteriorated subsurface: shall mean an unstable or unsound painted subsurface, an indication of which can be observed through a visual inspection, including, but not limited to, rotted or decayed wood, or wood or plaster that has been subject to moisture or disturbance. See N.Y. New York City Administrative Code 27-2056.2
  • diesel motor fuel: means diesel motor fuel as defined in subdivision fourteen of section two hundred eighty-two of this chapter. See N.Y. Tax Law 1101
  • Direct supervision: means a physician must be present in the section of the facility where the procedure is being performed and is not concurrently encumbered by responsibilities that would preclude the physician from responding to a request for assistance within a timeframe that poses no risk to the patient. See N.Y. Public Health Law 3501
  • disabled: shall mean a person having a disability as so defined in section two hundred ninety-two of the executive law. See N.Y. Social Services Law 326-B
  • disabled person: shall mean a person who is unable to engage in any substantial gainful activities by reason of any medically determinable physical or mental impairment which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than twelve months; or who, in the case of a child under the age of eighteen, suffers from any medically determinable physical or mental impairment of comparable severity. See N.Y. Social Services Law 208
  • Domestic corporation: means a corporation organized under the laws of the state; and

    8. See N.Y. New York City Administrative Code 11-601

  • Dormitory facilities revenue fund: means the fund established pursuant to section sixteen hundred eighty-q of the public authorities law. See N.Y. New York City Administrative Code 27-2007
  • Dormitory facilities revenues: means all moneys, including rents, fees and charges, derived from the use or occupancy of dormitory facilities. See N.Y. New York City Administrative Code 27-2007
  • Dormitory facility: means a dormitory, as such term is defined in paragraph (a) of subdivision two of section sixteen hundred seventy-six of the public authorities law. See N.Y. New York City Administrative Code 27-2007
  • Early childhood services: shall mean services which include, but are not limited to, registered, certified or licensed care in family day care homes, group family day care homes, school-age child care programs; head start programs, day care centers; child care which may be provided without a permit, certificate or registration in accordance with this statute;

    early childhood education programs approved by the state education department; and care provided in a children's camp as defined in section one thousand four hundred of the public health law;

    4. See N.Y. Social Services Law 410-P

  • Ecosystem: means the complex of a community of organisms and its environment. See N.Y. New York City Administrative Code 11-659
  • education department optional retirement program: means the retirement program established pursuant to part V of this article. See N.Y. New York City Administrative Code 27-765
  • Education loan: shall mean any loan that is made under this program to finance or refinance higher education expenses at an eligible college. See N.Y. New York City Administrative Code 27-902
  • Educational loan: shall mean any loan that is made, insured, or guaranteed under Part B of Title IV of the Federal Higher Education Act of nineteen hundred sixty-five, as amended, any high risk loan or any private loan issued by a lending institution for the purposes of paying for or financing higher education expenses. See N.Y. Penal Law 60.21
  • Effective date: means , in the case of the reorganization of a mutual life insurer, the date upon which the reorganization of the mutual life insurer shall be effective in accordance with section eight thousand nine of this article as a result of reorganization proceedings pursuant to this article. See N.Y. Retirement & Social Security Law 73
  • Efficient barricade: means natural features of the ground, a dense woods, an artificial mound or a properly revetted wall of earth not less than three feet thick at the top, spaced at least three feet at the bottom from any explosives factory or magazine, the height of which is such that any straight line drawn from the top of any side wall of the explosives factory or magazine to the top of a building or to a point twelve feet above the center of a railroad or highway to be protected will pass through such intervening barricade. See N.Y. Tax Law 601
  • electing employee: means any eligible employee who exercises his election pursuant to this part V of this article to participate in the education department optional retirement program. See N.Y. New York City Administrative Code 27-765
  • electing employee: shall mean any eligible employee who exercises his election pursuant to this article to come under the optional retirement program. See N.Y. New York City Administrative Code 27-2041
  • electing employer: means a community college which elects to offer the optional retirement program as herein provided. See N.Y. New York City Administrative Code 27-2041
  • Eligible applicant: shall mean a not-for-profit corporation or charitable organization which operates single room occupancy units qualifying as an eligible project. See N.Y. Social Services Law 45
  • Eligible building: shall mean a class one, class two or class four real property, as defined in subdivision one of section eighteen hundred two of this chapter, located within a city having a population of one million or more persons. See N.Y. Real Property Tax Law 499-AAA
  • Eligible building: shall mean a class one, class two or class four real property, as defined in subdivision one of section eighteen hundred two of this chapter, located within a city having a population of one million or more persons. See N.Y. Real Property Tax Law 499-AAAA
  • Eligible co-signer: shall mean a parent, legal guardian or otherwise credit worthy individual over twenty-one years of age who satisfies applicable credit criteria approved by the corporation and is a resident of New York state. See N.Y. New York City Administrative Code 27-902
  • Eligible college: shall mean a post-secondary institution, located within New York state, eligible for funds under Title IV of the Higher Education Act of nineteen hundred sixty-five, as amended, or successor statute offering a two-year, four-year, graduate or professional degree granting or certificate program. See N.Y. New York City Administrative Code 27-902
  • eligible couple: shall mean an eligible individual and his or her aged, blind or disabled spouse, who are living together or who are living apart but have been living apart for less than six months. See N.Y. Social Services Law 208
  • Eligible educational institution: shall mean any institution of higher education defined as an eligible educational institution in section 529(e)(5) of the Internal Revenue Code of 1986, as amended. See N.Y. Penal Law 70.02
  • eligible employee: means each employee of the education department who occupies a position which is designated by the commissioner as requiring the rendering of professional services within the field of supervision of higher education, and who, at the time of his initial employment with the department or within one year prior thereto, owns or owned a contract which may legally be continued pursuant to this part. See N.Y. New York City Administrative Code 27-765
  • eligible employees: means those employees in positions requiring the performance of educational functions in teacher education, agriculture, home economics, forestry, ceramics, liberal and applied arts and sciences, engineering, technical skills, crafts, business education, labor and industrial relations, medicine, dentistry, veterinary medicine, pharmacy, nursing, law, public affairs, maritime officer training, academic administration, library service, student activities, student personnel service and other professions required to carry on the work of the state university and the colleges, schools, institutes, research centers, facilities and institutions comprising it and of the community colleges. See N.Y. New York City Administrative Code 27-2041
  • eligible individual: shall mean a person who is eligible to receive additional state payments pursuant to section two hundred nine of this title. See N.Y. Social Services Law 208
  • Eligible project: shall mean those single room occupancy units occupied by eligible residents, within a building or portion thereof which is operated by an eligible applicant. See N.Y. Social Services Law 45
  • Eligible resident: shall mean a person residing in a single room occupancy unit who is in need of services to live independently. See N.Y. Social Services Law 45
  • Eligible solar electric generating system expenditures: shall mean reasonable expenditures for materials, labor costs properly allocable to on-site preparation, assembly and original installation, architectural and engineering services, and designs and plans directly related to the construction or installation of a solar electric generating system installed in connection with an eligible building. See N.Y. Real Property Tax Law 499-AAAA
  • Embalmer: means a person to whom a valid license as such has been duly issued. See N.Y. Public Health Law 3400
  • Embalming: means preparing, disinfecting and preserving, either hypodermically, arterially or by any other recognized means the body of a deceased person for burial, cremation or other final disposition. See N.Y. Public Health Law 3400
  • Embalming fluid: means any chemicals or substances manufactured primarily for use by licensed funeral directors, undertakers or embalmers, or registered residents, to prepare, disinfect or preserve, either hypodermically, arterially or by any other recognized means the body of a deceased person for burial, cremation or other final disposition. See N.Y. Public Health Law 3400
  • Empire state plaza: shall mean the Governor Nelson A. See N.Y. New York City Administrative Code 27-509
  • Employee: includes any individual employed or permitted to work by an employer on a farm but shall not include: (a) domestic service in the home of the employer; (b) the parent, spouse, child or other member of the employer's immediate family; (c) a minor under seventeen years of age employed as a hand harvest worker on the same farm as his parent or guardian and who is paid on a piece-rate basis at the same piece rate as employees seventeen years of age or over; (d) an individual employed or permitted to work for a federal, state, or a municipal government or political subdivision thereof; or (e) an individual to whom the provisions of article nineteen of this chapter are applicable. See N.Y. Tax Law 635
  • Employee: means an individual employed by an employer. See N.Y. Tax Law 977
  • employee: means a person employed by the state university, the board of higher education of the city of New York, or a community college established and operated under article one hundred twenty-six of this chapter. See N.Y. New York City Administrative Code 27-2046.2
  • Employee: means any person employed for hire by an employer in any employment. See N.Y. Social Services Law 409-F
  • employee: includes , but is not limited, to, watchman, guard, doorman, building cleaner, porter, handyman, janitor, gardener, groundskeeper, stationary fireman, elevator operator and starter, window cleaner, and occupations relating to the collection of garbage or refuse, and to the transportation of office furniture and equipment, and to the transportation and delivery of fossil fuel but does not include clerical, sales, professional, technician and related occupations. See N.Y. Social Services Law 461-A
  • Employee: includes any individual employed or permitted to work by an employer in any occupation, but shall not include any individual who is employed or permitted to work: (a) on a casual basis in service as a part time baby sitter in the home of the employer; (b) in labor on a farm; (c) in a bona fide executive, administrative, or professional capacity; (d) as an outside salesman; (e) as a driver engaged in operating a taxicab; (f) as a volunteer, learner or apprentice by a corporation, unincorporated association, community chest, fund or foundation organized and operated exclusively for religious, charitable or educational purposes, no part of the net earnings of which inures to the benefit of any private shareholder or individual; (g) as a member of a religious order, or as a duly ordained, commissioned or licensed minister, priest or rabbi, or as a sexton, or as a christian science reader; (h) in or for such a religious or charitable institution, which work is incidental to or in return for charitable aid conferred upon such individual and not under any express contract of hire; (i) in or for such a religious, educational or charitable institution if such individual is a student; (j) in or for such a religious, educational or charitable institution if the earning capacity of such individual is impaired by age or by physical or mental deficiency or injury; (k) in or for a summer camp or conference of such a religious, educational or charitable institution for not more than three months annually; (l) as a staff counselor in a children's camp; (m) in or for a college or university fraternity, sorority, student association or faculty association, no part of the net earnings of which inures to the benefit of any private shareholder or individual, and which is recognized by such college or university, if such individual is a student; (n) by a federal, state or municipal government or political subdivision thereof; (o) as a volunteer at a recreational or amusement event run by a business that operates such events, provided that no single such event lasts longer than eight consecutive days and no more than one such event concerning substantially the same subject matter occurs in any calendar year, where (1) any such volunteer shall be at least eighteen years of age, (2) a business seeking coverage under this paragraph shall notify every volunteer in writing, in language acceptable to the commissioner, that by volunteering his or her services, such volunteer is waiving his or her right to receive the minimum wage pursuant to this article, and (3) such notice shall be signed and dated by a representative of the business and the volunteer and kept on file by the business for thirty-six months; or (p) in the delivery of newspapers or shopping news to the consumer by a person who is not performing commercial goods transportation services for a commercial goods transportation contractor within the meaning of article twenty-five-C of this chapter. See N.Y. Tax Law 627-C
  • employees: includes but is not restricted to any individual employed by a labor organization; any individual whose employment has ceased as a consequence of, or in connection with, any current labor dispute or because of any unfair labor practice, and who has not obtained any other regular and substantially equivalent employment; and shall not be limited to the employees of a particular employer, unless the article explicitly states otherwise, but shall not include any individual employed by his parent or spouse or in the domestic service of and directly employed, controlled and paid by any person in his home, any individual whose primary responsibility is the care of a minor child or children and/or someone who lives in the home of a person for the purpose of serving as a companion to a sick, convalescing or elderly person or any individuals employed only for the duration of a labor dispute, or any individuals employed as farm laborers or, any individual who participates in and receives rehabilitative or therapeutic services in a charitable non-profit rehabilitation facility or sheltered workshop or any individual employed in a charitable non-profit rehabilitation facility or sheltered workshop who has received rehabilitative or therapeutic services and whose capacity to perform the work for which he is engaged is substantially impaired by physical or mental deficiency or injury. See N.Y. Tax Law 684
  • Employer: includes any individual, partnership, association, corporation, cooperative, business trust, legal representative, or any organized group of persons acting as an employer of an individual employed or permitted to work on a farm. See N.Y. Tax Law 635
  • employer: includes any person acting on behalf of or in the interest of an employer, directly or indirectly, with or without his knowledge, and shall include any person who is the purchaser of services performed by a person described in paragraph (b) of subdivision three of this section, but a labor organization or any officer or agent thereof shall only be considered an employer with respect to individuals employed by such organization. See N.Y. Tax Law 684
  • Employer: means any person conducting a business or employing another within the state of New York, but shall not include a state government or any political or civil subdivision or other agency thereof. See N.Y. Tax Law 957
  • Employer: means any individual, person, corporation, department, board, bureau, agency, commission, division, office, council or committee of the state government, public benefit corporation, public authority or political subdivision of the state, or other business entity, which employs or seeks to employ an individual or individuals. See N.Y. Tax Law 977
  • Employer: means any business enterprise that employs fifty or more employees, excluding part-time employees, or fifty or more employees that work in the aggregate at least two thousand hours per week. See N.Y. Tax Law 1262-A
  • Employer: means any contractor that employs individuals deemed employees under this article. See N.Y. Tax Law 1262-K
  • Employer: means any commercial goods transportation contractor which compensates a person classified as an employee under section eight hundred sixty-two-b of this article. See N.Y. Tax Law 1262-P
  • Employer: means any individual, partnership, corporation or association engaged in a business who has employees including the state and its political subdivisions. See N.Y. Tax Law 1812-E
  • employer: means the state university of New York, the board of higher education of the city of New York, or a community college established and operated under article one hundred twenty-six of this chapter. See N.Y. New York City Administrative Code 27-2046.2
  • Employer: shall mean the state of New York, the city, the village, school district board or trustee, or other agency of and within the state by which a teacher is paid. See N.Y. New York City Administrative Code 27-2117
  • Employer: includes any person, corporation, limited liability company, or association employing any individual in any occupation, industry, trade, business or service. See N.Y. Social Services Law 409-F
  • Employer: means any person who either directly or through an employee, agent, independent contractor, or any other person, delivers or causes to be delivered to another person, any materials to be manufactured in a home, and which are thereafter to be returned to him, not for the personal use of himself or of a member of his family, or to be delivered, mailed, or shipped to others. See N.Y. Social Services Law 472-N
  • Employer: includes any individual, partnership, association, corporation, limited liability company, business trust, legal representative, or any organized group of persons acting as employer. See N.Y. Tax Law 627-C
  • Employer organization: means any organization of any kind which exists for the purpose, in whole or in part, of representing employers in dealing with employees or labor organizations concerning terms and conditions of employment, grievances, labor disputes, or other matters incidental to the employment relationship at a place of business maintained in the state of New York. See N.Y. Tax Law 957
  • Employment loss: means :

    (a) an employment termination, other than a discharge for cause, voluntary departure, or retirement;

    (b) a mass layoff exceeding six months;

    (c) a reduction in hours of work of more than fifty percent during each month of any consecutive six-month period. See N.Y. Tax Law 1262-A

  • Energy-related public utility mass real property: means real property used in the transmission and distribution of electricity and gas located in counties with a population of more than nine hundred forty thousand and less than one million two hundred thousand inhabitants according to the last decennial census, including conduits, cables, lines, wires, poles, mains, pipes, substations, tanks, supports and enclosures for electrical conductors located on, above and below real property. See N.Y. Real Property Tax Law 499-TTTT
  • Enforcing officer: means any elected or appointed officer of any tax district empowered or charged by law to enforce the collection of tax liens on real property; provided, however, that (a) where no law provides otherwise, the enforcing officer shall be (i) in a county which is a tax district, the county treasurer or commissioner of finance, (ii) in a city which is a tax district, the official so empowered or charged by the city charter, (iii) in a village which is a tax district, the village treasurer, and (iv) in a town which is a tax district, the town supervisor; and (b) when the duties and powers of an "enforcing officer" are vested in two or more elected or appointed officials, the governing body of the tax district shall designate which of such officials shall act as enforcing officer for the purposes set forth in this article. See N.Y. Real Property Tax Law 1102
  • Engaged in the performing arts: shall mean performing services in connection with production of or performance in any artistic endeavor which requires artistic or technical skill or expertise. See N.Y. Tax Law 684
  • Engineer: shall mean a person licensed and registered to practice the profession of engineering under the education law. See N.Y. Real Property Tax Law 499-AAA
  • Engineer: shall mean a person licensed and registered to practice the profession of engineering under the education law. See N.Y. Real Property Tax Law 499-AAAA
  • Enhanced assisted living certificate: means a certificate issued by the department which authorizes an assisted living residence to provide aging in place by either admitting or retaining residents who desire to age in place and who: (a) are chronically chairfast and unable to transfer, or chronically require the physical assistance of another person to transfer; (b) chronically require the physical assistance of another person in order to walk; (c) chronically require the physical assistance of another person to climb or descend stairs; (d) are dependent on medical equipment and require more than intermittent or occasional assistance from medical personnel; or (e) has chronic unmanaged urinary or bowel incontinence. See N.Y. Public Health Law 4651*2
  • Enhanced services: shall mean additional or more intensive levels of services as listed in subdivision two of section four hundred ten-q of this title, which an agency agrees to provide in order to receive additional funding pursuant to this title;

    6. See N.Y. Social Services Law 410-P

  • Enriched housing program: means an enriched housing program, as defined in subdivision twenty-eight of section two of the social services law. See N.Y. Public Health Law 4651*2
  • Enterprise risk: means any activity, circumstance, event, or series of events involving one or more subsidiaries of a parent corporation that, if not remedied promptly, is likely to have a material adverse effect upon the financial condition or liquidity of the parent corporation, including anything that would cause the parent corporation's risk-based capital to fall into company action level as set forth in section one thousand three hundred twenty-two of this chapter, or that would cause further transaction of business to be hazardous to the insurer's policyholders or creditors or the public. See N.Y. Public Housing Law 565
  • Entertainment: means all forms of entertainment including, but not limited to, theatrical or operatic performances, concerts, motion pictures, all forms of entertainment at fair grounds, amusement parks and all types of athletic competitions including football, basketball, baseball, boxing, tennis, hockey, and any other sport, and all other forms of diversion, recreation or show. See N.Y. New York City Administrative Code 27-606
  • Entertainment event: shall include concerts, athletic contests or exhibitions, other than amateur sports competition, and other similar forms of entertainment, irrespective of both the kind of facility or site where such event is held and whether such event has an admission charge subject to tax, where the person or persons performing at such event do not perform on a regular, systematic or recurring basis at the same location. See N.Y. Tax Law 1131
  • Entertainment promoter: shall include any person who either directly or indirectly rents, leases or grants a license to use space to an entertainment vendor at the facility or site of an entertainment event, or who under any other arrangement authorizes such a vendor to sell tangible personal property at such facility or site, and any person who has any management responsibility with respect to such a vendor making such sales at such an event. See N.Y. Tax Law 1131
  • Entertainment vendor: shall include any person who makes sales of tangible personal property subject to tax at an entertainment event. See N.Y. Tax Law 1131
  • entire board: means the total number of directors which a corporation would have if there were no vacancies. See N.Y. New York City Administrative Code 27-790
  • Entity: means a partnership, association, joint venture, company, sole proprietorship, corporation, limited liability corporation, professional limited liability corporation or any other form of doing business. See N.Y. Tax Law 1827
  • Entity: shall mean a partnership, association, joint venture, company, sole proprietorship, corporation or any other form of doing business. See N.Y. Social Services Law 456
  • Entity: shall mean a partnership, association, joint venture, company, sole proprietorship, corporation or any other form of doing business. See N.Y. Social Services Law 461-A
  • Error in essential fact: means :

    (a) an incorrect entry on the taxable portion of the assessment roll, or the tax roll, or both, of the assessed valuation of an improvement to real property which was destroyed or removed prior to taxable status date for such assessment roll; or

    (b) an incorrect entry on the taxable portion of the assessment roll, or the tax roll, or both, of the assessed valuation of an improvement to real property which was not in existence or which was present on a different parcel; or

    (c) an incorrect entry of acreage on the taxable portion of the assessment roll, or the tax roll, or both, which acreage was considered by the assessor in the valuation of the parcel and which resulted in an incorrect assessed valuation, where such acreage is shown to be incorrect on a survey submitted by the applicant; or

    (d) the omission of the value of an improvement present on real property prior to taxable status date; or

    (e) an incorrect entry of a partial exemption on an assessment roll for a parcel which is not eligible for such partial exemption; provided that the exemption has not been renounced pursuant to section four hundred ninety-six of this chapter; or

    (f) an entry pursuant to article nineteen of this chapter on an assessment or tax roll which is incorrect by reason of a

    misclassification of property which is exclusively used for either residential or non-residential purposes. See N.Y. Real Property Tax Law 550

  • Established price: means the price fixed at the time of sale by the operator of any place of entertainment for admission thereto, which must be printed or endorsed on each ticket of admission. See N.Y. New York City Administrative Code 27-606
  • event: shall mean a theatrical production or sporting event, as those terms are defined in this subdivision, or any other public exhibition, game, show, contest or performance which is presented to the public in a place of entertainment as defined in this subdivision. See N.Y. New York City Administrative Code 27-593
  • Excess spread: means , with respect to any insured issue of asset-backed securities, the excess of (A) the scheduled cash flow on the underlying assets that is reasonably projected to be available, over the term of the insured securities after payment of the expenses associated with the insured issue, to make debt service payments on the insured securities over (B) the scheduled debt service requirements on the insured securities, provided that such excess is held in the same manner as collateral is required to be held under subsection (g) of this section. See N.Y. Real Property Tax Law 987
  • Excluded area: means each area specified in paragraphs (a), (b) and (c) of subdivision five of section four hundred eighty-nine-cccc of this title. See N.Y. Real Property Tax Law 489-AAAA
  • Executive authority: includes the governor, and any person performing the functions of governor in a state other than this state. See N.Y. New York City Administrative Code 27-605
  • executor: means the executor or administrator of the estate of the decedent, or, if there is no executor or administrator appointed, qualified and acting, then any person or entity in actual or constructive possession of any property of the decedent. See N.Y. Tax Law 951-A
  • exemption base: shall mean , with respect to property that is the subject of a certificate of eligibility with an effective date of June thirtieth, nineteen hundred ninety-two or before: (i) for the first, second and third taxable years following the effective date of a certificate of eligibility, the assessed value of improvements made since the effective date of such certificate which are attributable exclusively to commercial or industrial construction work described in approved plans; and (ii) for all other years, the assessed value of such improvements which have been made before the fourth taxable status date following the effective date of such certificate. See N.Y. Real Property Tax Law 489-AAAA
  • exemption base: shall mean : (a) for the first through fifth taxable years following the effective date of a certificate of eligibility, the assessed value of improvements made since the effective date of such certificate which are attributable exclusively to residential construction work or a combination of residential construction work and commercial construction work described in approved plans; and (b) for all other years, the assessed value of such improvements which have been made before the sixth taxable status date following the effective date of such certificate. See N.Y. Real Property Tax Law 489-AAAAA
  • expenses: shall mean any expenditures incurred by or reimbursed to the lobbyist for lobbying but shall not include contributions reportable pursuant to article fourteen of the election law. See N.Y. Tax Law 3013
  • Explosives: means gunpowder, powders used for blasting, high explosives, blasting materials, detonating fuses, detonators, pyrotechnics and other detonating agents, fireworks and dangerous fireworks as defined in section 270. See N.Y. Tax Law 601
  • Explosives factory: means any building or other structure in which the manufacture of explosives or any part of the manufacture thereof is carried on. See N.Y. Tax Law 601
  • family tuition account: shall mean an individual savings account established in accordance with the provisions of this article. See N.Y. Penal Law 70.02
  • Farm: includes stock, dairy, poultry, furbearing animal, fruit and truck farms, plantations, orchards, nurseries, greenhouses, or other similar structures, used primarily for the raising of agricultural or horticultural commodities. See N.Y. Tax Law 635
  • farming: includes agriculture, floriculture, horticulture, aquaculture and silviculture; stock, dairy, poultry, fruit, fur bearing animal, graping, truck and tree farming; ranching; operating nurseries, greenhouses, vineyard trellises or other similar structures used primarily for the raising of agricultural, horticultural,

    vinicultural,

    viticultural,

    floricultural

    or silvicultural commodities; operating orchards; raising, growing and harvesting crops, livestock and livestock products, as defined in subdivision two of section three hundred one of the agriculture and markets law; and raising, growing and harvesting woodland products, including, but not limited to, timber, logs, lumber, pulpwood, posts and firewood. See N.Y. Tax Law 1101

  • federal benefit rate: shall mean the maximum payment of supplemental security income payable to a person or couple with no countable income. See N.Y. Social Services Law 208
  • Federal student aid programs: shall mean the programs of the United States government making financial aid available to pay for the cost of attending post-secondary institutions and established under Title IV of the Higher Education Act of nineteen hundred sixty-five, as amended, or any successor statute. See N.Y. New York City Administrative Code 27-881
  • Final auction price: shall mean the price paid for a single ticket by a winning bidder. See N.Y. New York City Administrative Code 27-606
  • Final average salary: shall mean the average annual compensation earnable as a teacher during the five years of service immediately preceding his date of retirement, or it shall mean the average annual compensation earnable as a teacher during any five consecutive years of state service, said five years to be selected by the applicant prior to date of retirement. See N.Y. New York City Administrative Code 27-2117
  • Financial guaranty insurance: means a surety bond, an insurance policy or, when issued by an insurer or any person doing an insurance business as defined in paragraph one of subsection (b) of section one thousand one hundred one of this chapter, an indemnity contract, and any guaranty similar to the foregoing types, under which loss is payable, upon proof of occurrence of financial loss, to an insured claimant, obligee or indemnitee as a result of any of the following events:

    (A) failure of any obligor on or issuer of any debt instrument or other monetary obligation (including equity securities guarantied under a surety bond, insurance policy or indemnity contract) to pay when due to be paid by the obligor or scheduled at the time insured to be received by the holder of the obligation, principal, interest, premium, dividend or purchase price of or on, or other amounts due or payable with respect to, such instrument or obligation, when such failure is the result of a financial default or insolvency or, provided that such payment source is investment grade, any other failure to make payment, regardless of whether such obligation is incurred directly or as guarantor by or on behalf of another obligor that has also defaulted;

    (B) changes in the levels of interest rates, whether short or long term or the differential in interest rates between various markets or products;

    (C) changes in the rate of exchange of currency;

    (D) changes in the value of specific assets or commodities, financial or commodity indices, or price levels in general; or

    (E) other events which the superintendent determines are substantially similar to any of the foregoing. See N.Y. Real Property Tax Law 987

  • Financial organization: shall mean an organization authorized to do business in the state of New York and (a) which is an authorized fiduciary to act as a trustee pursuant to the provisions of an act of congress entitled "Employee Retirement Income Security Act of 1974" as such provisions may be amended from time to time, or an insurance company; and (b)(i) is licensed or chartered by the department of financial services, (ii) is chartered by an agency of the federal government, (iii) is subject to the jurisdiction and regulation of the securities and exchange commission of the federal government, or (iv) is any other entity otherwise authorized to act in this state as a trustee pursuant to the provisions of an act of congress entitled "Employee Retirement Income Security Act of 1974" as such provisions may be amended from time to time. See N.Y. Penal Law 70.02
  • Financially impaired: means a risk retention group:

    (1) whose admitted assets are less than the sum of its aggregate liabilities and the amount of surplus to policyholders required to be maintained by a domestic risk retention group authorized to do the same kind or kinds of insurance; or

    (2) whose admitted assets are less than the sum of its aggregate liabilities and outstanding capital stock; or

    (3) which is insolvent. See N.Y. Real Property Tax Law 730

  • Fine art: means a painting, sculpture, drawing, or work of graphic art, and print, but not multiples. See N.Y. New York City Administrative Code 27-523
  • fire retired employee: shall mean any person who was retired for service on or after April eighth, nineteen hundred sixty and prior to May first, nineteen hundred and sixty-three, or retired for disability on or after April eighth, nineteen hundred sixty and prior to May first, nineteen hundred sixty-four and receives, as a result of such retirement, a retirement allowance or pension from a retirement or pension system or plan of the city for members of the uniformed force of the fire department. See N.Y. New York City Administrative Code 13-671
  • Fiscal officer: means the industrial commissioner, except for building service work performed by or on behalf of a city, in which case

    "fiscal officer" means the comptroller or other analogous officer of such city. See N.Y. Social Services Law 461-A

  • Food service worker: means any employee primarily engaged in the serving of food or beverages to guests, patrons or customers in the hotel or restaurant industries, including, but not limited to, wait staff, bartenders, captains and bussing personnel; and who regularly receive tips from such guests, patrons or customers. See N.Y. Tax Law 627-C
  • forest fire: is a fire which is burning forest or wood lands, or which, if permitted to extend, would burn forest or upon forest lands. See N.Y. New York City Administrative Code 11-218
  • Forest land: includes not only lands which may be covered with tree growth but also lands which are best adapted to forests. See N.Y. New York City Administrative Code 11-218
  • forest preserve: shall include the lands owned or hereafter acquired by the state within the county of Clinton, except the towns of Altona and Dannemora, and the counties of Delaware, Essex, Franklin, Fulton, Hamilton, Herkimer, Lewis, Oneida, Saratoga, Saint Lawrence, Warren, Washington, Greene, Ulster and Sullivan, except:

    a. See N.Y. New York City Administrative Code 11-218

  • Friable: means any material that when dry, can be crumbled, pulverized, crushed or reduced to powder by hand pressure or is capable of being released into the air by hand pressure. See N.Y. Tax Law 1827
  • Fully-insured: means that all benefits payable pursuant to a municipal cooperative health benefit plan are guaranteed under a contract or policy of insurance delivered in this state and issued by an insurance company authorized to do accident and health insurance business in this state, an article forty-three corporation, or a health maintenance organization. See N.Y. Real Property Tax Law 511
  • fund: shall mean the training and education program on occupational safety and health fund created pursuant to the provisons of section ninety-seven-c of the state finance law. See N.Y. Tax Law 1821
  • Funeral directing: means the care and disposal of the body of a deceased person and/or the preserving, disinfecting and preparing by embalming or otherwise, the body of a deceased person for funeral services, transportation, burial or cremation; and/or funeral directing or embalming as presently known whether under these titles or designations or otherwise. See N.Y. Public Health Law 3400
  • Funeral director: means a person to whom a valid license as such has been duly issued. See N.Y. Public Health Law 3400
  • Funeral establishment: means a single physical location, address or premises devoted to or used for the care and preparation of a body of a deceased person for disposition and for mourning or funeral ceremonial purposes. See N.Y. Public Health Law 3400
  • Funeral firm: means an individual, partnership, corporation or estate representative engaged in the business and practice of funeral directing. See N.Y. Public Health Law 3400
  • gift: shall mean anything of more than nominal value given to a public official in any form including, but not limited to money, service, loan, travel, lodging, meals,

    refreshments, entertainment, discount, forbearance, or promise, having a monetary value. See N.Y. Tax Law 3013

  • Gift: shall mean any discount, favor, gratuity, inducement, loan, stock, thing of value, or other item having more than nominal value. See N.Y. Penal Law 60.21
  • GIS: means geographic information system. See N.Y. New York City Administrative Code 11-659
  • Governing board: means the group of persons, designated in the municipal cooperation agreement establishing the municipal cooperative health benefit plan, to be responsible for administering the plan. See N.Y. Real Property Tax Law 511
  • governmental procurement: shall mean : (i) the public announcement, public notice, or public communication to any potential vendor of a determination of need for a procurement, which shall include, but not be limited to, the public notification of the specifications, bid documents, request for proposals, or evaluation criteria for a procurement contract, (ii) solicitation for a procurement contract, (iii) evaluation of a procurement contract, (iv) award, approval, denial or disapproval of a procurement contract, or (v) approval or denial of an assignment, amendment (other than amendments that are authorized and payable under the terms of the procurement

    contract as it was finally awarded or approved by the comptroller, as applicable), renewal or extension of a procurement contract, or any other material change in the procurement contract resulting in a financial benefit to the offerer. See N.Y. Tax Law 3013

  • Governmental unit: means the United States of America, Canada, a member country of the Organisation for Economic Co-operation and Development having a sovereign rating in one of the top two generic lettered rating classifications by a securities rating agency acceptable to the superintendent, a state, territory or possession of the United States of America, the District of Columbia, a province of Canada, a municipality, or a political subdivision of any of the foregoing, or any public agency or instrumentality thereof. See N.Y. Real Property Tax Law 987
  • Governor: includes any person performing the functions of governor by authority of the law of this state. See N.Y. New York City Administrative Code 27-605
  • Green roof: shall mean an addition to a roof of an eligible building that covers at least fifty percent of such building's eligible rooftop space and includes (a) a weatherproof and waterproof roofing membrane layer that complies with local construction and fire codes, (b) a root barrier layer, (c) an insulation layer that complies with the Energy Conservation Construction Code of New York state and local construction and fire codes, (d) a drainage layer that complies with local construction and fire codes and is designed so the drains can be inspected and cleaned, (e) a growth medium, including natural or simulated soil, with a depth of at least two inches, (f) if the depth of the growth medium is less than three inches, an independent water holding layer that is designed to prevent the rapid drying of the growth medium, such as a non-woven fabric, pad or foam mat or controlled flow roof drain, unless the green roof is certified not to need regular irrigation to maintain live plants, and (g) a vegetation layer, at least eighty percent of which must be covered by live plants such as (i) sedum or equally drought resistant and hardy plant species, (ii) native plant species, and/or (iii) agricultural plant species. See N.Y. Real Property Tax Law 499-AAA
  • Handicapped child: shall mean a child who possesses a specific physical, mental or emotional condition or disability of such severity or kind which, in accordance with regulations of the department, would constitute a significant obstacle to the child's adoption. See N.Y. Social Services Law 451
  • Handicapped person: means any person who in the judgment of the department is under a physical or mental disability which constitutes a substantial handicap to employment but which is of such a nature that vocational rehabilitation services may reasonably be expected to render him fit to engage in gainful employment, and also any person under a physical or mental disability which constitutes a substantial handicap to employment and for whom vocational rehabilitation services are necessary to ascertain his rehabilitation potential. See N.Y. Penal Law 120.55
  • harassment: shall mean any act or omission by or on behalf of an owner that (i) causes or is intended to cause any person lawfully entitled to occupancy of a dwelling unit to vacate such dwelling unit or to surrender or waive any rights in relation to such occupancy, and (ii) includes one or more of the following acts or omissions, provided that there shall be a rebuttable presumption that such acts or omissions were intended to cause such person to vacate such dwelling unit or to surrender or waive any rights in relation to such occupancy, except that such presumption shall not apply to such acts or omissions with respect to a private dwelling, as defined in paragraph six of subdivision a of section 27-2004:

    a. See N.Y. New York City Administrative Code 27-2004

  • Hard to place child: shall mean a child, other than a handicapped child, (a) who has not been placed for adoption within six months from the date his guardianship and custody were committed to the social services official or a voluntary authorized agency, or (b) who has not been placed for adoption within six months from the date a previous adoption placement terminated and the child was returned to the care of the social services official or a voluntary authorized agency, or (c) who possesses or presents any personal or familial attribute, condition, problem or characteristic which, in accordance with regulations of the department, would be an obstacle to the child's adoption, notwithstanding the child has been in the guardianship and custody of the social services official or a voluntary authorized agency for less than six months. See N.Y. Social Services Law 451
  • Hazardous financial condition: means that, based on its present or reasonably anticipated financial condition, a risk retention group, although not yet financially impaired, is unlikely to be able:

    (1) to meet obligations to policyholders with respect to known claims and reasonably anticipated claims; or

    (2) to pay other obligations in the normal course of business. See N.Y. Real Property Tax Law 730

  • Health insurance: means the kinds of insurance specified under items (i) and (ii) of paragraph three of subsection (a) of section one thousand one hundred thirteen of this chapter. See N.Y. Retirement & Social Security Law 19-A
  • health professionals: means persons duly licensed or otherwise authorized to practice a health profession pursuant to applicable law, including, but not limited to, physicians, registered professional nurses, nurse practitioners, physicians assistants, optometrists, dentists, dental hygienists, dietitians and nutritionists, and audiologists. See N.Y. Penal Law 115.20
  • High risk loans: shall mean any agreement between a lending institution and a covered institution that provides for the lending institution to provide loans to students with a poor or no credit history, who would otherwise not be eligible for educational loans. See N.Y. Penal Law 60.21
  • Higher education expenses: shall mean the cost of attendance at an eligible college and shall include tuition and fees, books, room and board, and other educationally related expenses, as determined by the corporation. See N.Y. New York City Administrative Code 27-902
  • Higher education expenses: shall include the following:

    a. See N.Y. Penal Law 60.21

  • Highway: means any public street, public highway, public alley or navigable waterway, which is open for traffic. See N.Y. Tax Law 601
  • Holder: shall mean , with respect to an education loan: (i) a lender; (ii) a public benefit corporation authorized to finance the purchase or making of education loans pursuant to the public authorities law; or (iii) any assignee of such lender or public benefit corporation. See N.Y. New York City Administrative Code 27-902
  • Holding company operating subsidiary: means a subsidiary (other than a separate account subsidiary) engaged or organized to engage in either or both of the following activities (1) the ownership and management of other subsidiaries, and (2) the raising of capital (debt or equity) that could be loaned to, or invested in, other subsidiaries or loaned to the parent corporation, provided that any such subsidiary may in addition engage in the ownership and management of assets authorized as investments for the parent corporation. See N.Y. Public Housing Law 565
  • Home: means a room or an apartment in any house. See N.Y. Social Services Law 472-N
  • Home care services: means the services defined in subdivision one of section three thousand six hundred two of this chapter, as provided by a home care services agency which has been approved to operate pursuant to article thirty-six of this chapter. See N.Y. Public Health Law 4651*2
  • Home service provider: shall mean a facilities-based carrier or reseller as defined in subparagraph (iv) of this paragraph, with which the mobile telecommunications customer contracts for the provision of mobile telecommunications service. See N.Y. Tax Law 1101
  • Homeless project: shall mean a specific facility, including lands, buildings and improvements acquired, constructed, renovated or rehabilitated and operated by a not-for-profit corporation, charitable organization, wholly owned subsidiary of a not-for-profit corporation or of a charitable organization, public corporation or a municipality to increase the availability of housing for homeless persons, which may include other non-housing services such as but not limited to dining, recreational, sanitary, social, medical and mental health services as may be deemed by the commissioner to be essential to such a project. See N.Y. Social Services Law 42
  • hotel: includes an apartment hotel, a motel, boarding house or club, whether or not meals are served. See N.Y. Tax Law 1101
  • Hours worked: means the time that a farm worker is permitted to work in the fields or at his assigned place of work, and shall include time spent on a single farm in going from one field to another, or in waiting for baskets, pick-up, or for similar purposes; provided, however, that time not worked because of weather conditions shall not be considered as hours worked. See N.Y. Tax Law 635
  • House: means any building in which one or more persons regularly sleep, and shall include outbuildings upon premises which include such building; but where only a person or persons or the family of a person or persons engaged in the service of the building, sleep in such building, the term "house" shall apply only to the separate room or rooms or to the apartment or apartments in which one or more of such persons sleep. See N.Y. Social Services Law 472-N
  • Hudson river valley: means the Hudson river and adjacent areas between the Adirondack Mountains and the tip of Manhattan Island in the city of New York. See N.Y. New York City Administrative Code 27-521.12
  • Illicit alcoholic beverage: means and includes any alcohol or distilled spirits owned, manufactured, distributed, bought, sold, bottled, rectified, blended, treated, fortified, mixed, processed, warehoused, possessed or transported on which any tax required to have been paid under any applicable federal law has not been paid. See N.Y. New York City Administrative Code 11-1752
  • In-kind expenditures: shall mean the cash value of eligible costs that are not reimbursed under this title and may include but not be limited to materials, equipment, space or paid or volunteer staff. See N.Y. Social Services Law 45
  • In-plant operations: means work within the premises of an employer other than the state, any political subdivision of the state, a public authority or other governmental agency or instrumentality thereof, in an area to which persons other than employees of that employer directly involved in the work will not have access during the course of the work and which is performed in a manner consistent with federal regulations promulgated under the federal occupational safety and health act pursuant to chapter 15 of title twenty-nine of the United

    States code, and is performed in a manner which will not expose the public or employees of that employer not directly involved with the asbestos project to asbestos fibers in excess of background levels or . See N.Y. Tax Law 1827

  • Incapacity: shall mean a substantial inability to care for a child as a result of: (a) a physically debilitating illness, disease or injury; or (b) a mental impairment that results in a substantial inability to understand the nature and consequences of decisions concerning the care of a child. See N.Y. Social Services Law 458-A
  • indicated report: means a report made pursuant to this title if an investigation determines that some credible evidence of the alleged abuse or maltreatment exists. See N.Y. Social Services Law 412
  • Individuals with severe disabilities: means persons for whom competitive employment has either not traditionally occurred or has been interrupted or intermittent as a result of having a permanent and substantially disabling physical, sensory, or mental condition. See N.Y. Penal Law 120.55
  • Industrial: means property used primarily for the manufacturing or assembling of goods or the processing of raw materials;

    6. See N.Y. Real Property Tax Law 489-AAA

  • Industrial construction work: means the construction of a new building or structure or the modernization, rehabilitation, expansion or improvement of an existing building or structure for use as industrial property. See N.Y. Real Property Tax Law 489-AAAA
  • Industrial construction work: means the construction of a new building or structure or the modernization, rehabilitation, expansion or improvement of an existing building or structure for use as industrial property. See N.Y. Real Property Tax Law 489-AAAAAA
  • Industrial homework: means the manufacturing in a home, in whole or in part, with or of material which has been furnished by an employer, of any article or articles to be returned to the said employer, or to be delivered, mailed, or shipped to others. See N.Y. Social Services Law 472-N
  • Industrial homeworker: means any person who manufactures in a home, in whole or in part, with or out of material furnished by an employer for industrial homework, any article or articles to be returned to such employer directly or indirectly, or to be delivered, mailed or shipped to others. See N.Y. Social Services Law 472-N
  • Industrial property: means nonresidential property on which will exist after completion of industrial construction work a building or structure wherein at least seventy-five per centum of the total net square footage is used or immediately available and held out for use for manufacturing activities involving the assembly of goods or the fabrication or processing of raw materials. See N.Y. Real Property Tax Law 489-AAAA
  • Industrial property: means nonresidential property on which will exist after completion of industrial construction work a building or structure, or portion thereof, with at least seventy-five percent of the total net square footage of the property used or immediately available and held out for manufacturing activities involving assembling goods or the fabrication or processing of raw materials; provided that property or portions of property dedicated to utility property shall not be considered industrial property for purposes of this title. See N.Y. Real Property Tax Law 489-AAAAAA
  • Insolvent insurer: means a member insurer which after the effective date of this article becomes insolvent for the purposes of section one thousand three hundred nine of this chapter and is placed under a final order of liquidation, rehabilitation or conservation by a court of competent jurisdiction. See N.Y. Retirement & Social Security Law 19-A
  • Institute: means the Institute for the Hudson River Collection created by this article. See N.Y. New York City Administrative Code 27-521.12
  • Institution of higher education: means any institution of higher education, recognized and approved by the regents of the university of the state of New York, which provides a course of study leading to the granting of a post-secondary degree or diploma. See N.Y. Penal Law 70.45
  • Insurance company bail bond: means a surety bond, executed in the form prescribed by the superintendent of financial services, in which the surety-obligor is a corporation licensed by the superintendent of financial services to engage in the business of executing bail bonds. See N.Y. New York City Administrative Code 27-574
  • insurer: means a life insurance corporation, or other corporation, subject to department of financial services supervision. See N.Y. New York City Administrative Code 27-765
  • insurer: shall mean a life insurance corporation, or other corporation subject to department of financial services supervision. See N.Y. New York City Administrative Code 27-2041
  • insurer: means a life insurance corporation or other corporation subject to department of financial services supervision. See N.Y. New York City Administrative Code 27-2046.2
  • Introduction: means the intentional or unintentional escape, release, dissemination, or placement of a species into an ecosystem as a result of human activity. See N.Y. New York City Administrative Code 11-659
  • Invasive species: means a species that is:

    (a) nonnative to the ecosystem under consideration; and

    (b) whose introduction causes or is likely to cause economic or environmental harm or harm to human health. See N.Y. New York City Administrative Code 11-659

  • Investment grade: means that:

    (1) the obligation or parity obligation of the same issuer has been determined to be in one of the top four generic lettered rating classifications by a securities rating agency acceptable to the superintendent;

    (2) the obligation or parity obligation of the same issuer has been identified in writing by such rating agency to be of investment grade quality; or

    (3) if the obligation or parity obligation of the same issuer has not been submitted to any such rating agency, the obligation is determined to be investment grade (as indicated by a rating in category 1 or 2) by the Securities Valuation Office of the National Association of Insurance Commissioners. See N.Y. Real Property Tax Law 987

  • Investment subsidiary: means a subsidiary (other than a separate account subsidiary) engaged or organized to engage exclusively in the ownership and management of assets (other than equity securities of subsidiaries) authorized as investments for the parent corporation and of other investment subsidiaries. See N.Y. Public Housing Law 565
  • Judge: shall mean a judge of the family court of any county in the state. See N.Y. New York City Administrative Code 27-943
  • labor dispute: includes , but is not restricted to, any controversy between employers and employees or their representatives as defined in this section concerning terms, tenure or conditions of employment or concerning the association or representation of persons in negotiating, fixing, maintaining, changing, or seeking to negotiate, fix, maintain or change terms or conditions of employment, or concerning the violation of any of the rights granted or affirmed by this article, regardless of whether the disputants stand in the proximate relation of employer and employee. See N.Y. Tax Law 684
  • labor organization: means any organization which exists and is constituted for the purpose, in whole or in part, of collective bargaining, or of dealing with employers concerning grievances, terms or conditions of employment, or of other mutual aid or protection and which is not a company union as defined herein. See N.Y. Tax Law 684
  • Labor organization: means any organization of any kind which exists for the purpose, in whole or in part, of representing employees employed within the state of New York in dealing with employers or employer organizations or with a state government, or any political or civil subdivision or other agency thereof, concerning terms and conditions of employment, grievances, labor disputes, or other matters incidental to the employment relationship, and shall include the parent national or international organization of a local labor organization. See N.Y. Tax Law 957
  • Lawful custody: shall mean a custody (a) specifically authorized by statute or (b) pursuant to judgment, decree or order of a court or (c) otherwise authorized by law. See N.Y. New York City Administrative Code 27-943
  • lawyer: shall mean an attorney or counselor governed by article fifteen of the judiciary law, who receives remuneration or other compensation from a school district or board of cooperative educational services in exchange for legal services provided to such district or board. See N.Y. New York City Administrative Code 27-965
  • Lead-based paint: shall mean paint or other similar surface coating material containing 1. See N.Y. New York City Administrative Code 27-2056.2
  • Lead-based paint hazard: shall mean any condition in a dwelling or dwelling unit that causes exposure to lead from lead-contaminated dust, from lead-based paint that is peeling, or from lead-based paint that is present on chewable surfaces, deteriorated subsurfaces, friction surfaces, or impact surfaces that would result in adverse human health effects. See N.Y. New York City Administrative Code 27-2056.2
  • Lead-contaminated dust: shall mean dust containing lead at a mass per area concentration of 40 or more micrograms per square foot on a floor, 250 or more micrograms per square foot on window sills, and 400 or more micrograms per square foot on window wells, or such more stringent standards as may be adopted by the department of health and mental hygiene. See N.Y. New York City Administrative Code 27-2056.2
  • Lead-contaminated dust clearance test: shall mean a test for lead-contaminated dust on floors, window wells, and window sills in a dwelling, that is made in accordance with section 27-2056. See N.Y. New York City Administrative Code 27-2056.2
  • legal charges: means :

    (a) the cost of the mailing or service of notices required or authorized by this article;

    (b) the cost of publication of notices required or authorized by this title;

    (c) the amount of any interest and penalties imposed by law;

    (d) the cost of recording or filing legal documents required or authorized by this article; and

    (e) the reasonable and necessary cost of any search of the public record required or authorized to satisfy the notice requirements of this article, and the reasonable and necessary expenses for legal services of a tax district in connection with a proceeding to foreclose a tax lien; provided, that: (i) a charge of up to one hundred fifty dollars per parcel shall be deemed reasonable and necessary to cover the combined costs of such searches and legal expenses, and such an amount may be charged without substantiation, even if salaried employees of the tax district performed the search or legal services; and (ii) a tax district may charge a greater amount with respect to one or more parcels upon demonstration to the satisfaction of the court having jurisdiction that such greater amount was reasonable and necessary. See N.Y. Real Property Tax Law 1102

  • Lend: shall include one or more of the following services: the origination, disbursement, servicing, and/or collection of any student or parent education loan made by or on behalf of a lending institution a government entity, or an institution of higher education for the purpose of paying for higher education expenses as well as serving as a secondary market for these loans. See N.Y. New York City Administrative Code 27-881
  • lender: shall mean any entity that itself or through an affiliate originates education loans, other than an entity authorized to finance the purchase or making of education loans through the issuance of bonds pursuant to the public authorities law. See N.Y. New York City Administrative Code 27-902
  • Lending institution: shall mean :

    a. See N.Y. Penal Law 60.21

  • Liability: means legal liability for damages (including costs of defense, legal costs and fees, and other claims expenses) because of injuries to other persons, damage to their property, or other damage or loss to such other persons resulting from or arising out of:

    (1) (A) any business (whether profit or nonprofit), trade, product, services (including professional services), premises, or operations; or

    (B) any activity of any state or local government, or any agency or political subdivision thereof; and

    (2) does not include personal risk liability and an employer's liability with respect to its employees other than legal liability under the Federal Employers' Liability Act (45 U. See N.Y. Real Property Tax Law 730

  • License: means a license granted and issued by the department under this article to practice radiography, radiation therapy technology or nuclear medicine technology. See N.Y. Public Health Law 3501
  • Licensed practitioner: means a person licensed or otherwise authorized under the education law to practice medicine, dentistry, podiatry, or chiropractic. See N.Y. Public Health Law 3501
  • Lien date: means the date on which the tax or other legal charges represented thereby became a lien, as provided by section nine hundred two of this chapter or such other general, special or local law as may be applicable, provided, that when the taxes of a school district are enforced by a tax district without being relevied by the tax district, and the lien date of the school district taxes differs from the lien date of the taxes of the tax district which are levied upon the same assessment roll, the later of the two such dates shall be deemed to be the lien date for purposes of this article. See N.Y. Real Property Tax Law 1102
  • Limited edition: means works of art produced from a master, all of which are the same image and bear numbers or other markings to denote the limited production thereof to a stated maximum number of multiples, or are otherwise held out as limited to a maximum number of multiples. See N.Y. New York City Administrative Code 27-523
  • limited liability company: means a domestic limited liability company or a foreign limited liability company, as defined in section one hundred two of the limited liability company law, a limited liability investment company formed pursuant to section five hundred seven of the banking law, or a limited liability company formed pursuant to section one hundred two-a of the banking law. See N.Y. New York City Administrative Code 11-1701
  • limited liability company: means a domestic limited liability company or a foreign limited liability company, as defined in section one hundred two of the limited liability company law, a limited liability investment company formed pursuant to section five hundred seven of the banking law, or a limited liability trust company formed pursuant to section one hundred two-a of the banking law. See N.Y. Tax Law 601
  • lobbying activities: shall mean and include any attempt to influence:

    (i) the passage or defeat of any legislation or resolution by either house of the state legislature including but not limited to the introduction or intended introduction of such legislation or resolution or approval or disapproval of any legislation by the governor;

    (ii) the adoption, issuance, rescission, modification or terms of a gubernatorial executive order;

    (iii) the adoption or rejection of any rule or regulation having the force and effect of law by a state agency;

    (iv) the outcome of any rate making proceeding by a state agency;

    (v) any determination: (A) by a public official, or by a person or entity working in cooperation with a public official related to a governmental procurement, or (B) by an officer or employee of the unified court system, or by a person or entity working in cooperation with an officer or employee of the unified court system related to a governmental procurement;

    (vi) the approval, disapproval, implementation or administration of tribal-state compacts, memoranda of understanding, or any other tribal-state agreements and any other state actions related to Class III gaming as provided in 25 U. See N.Y. Tax Law 3013

  • lobbyist: shall mean every person or organization retained, employed or designated by any client to engage in lobbying. See N.Y. Tax Law 3013
  • Local assessing jurisdiction: means the town, city, village or county assessing unit that establishes the assessment rolls for such town, city, village or county. See N.Y. Real Property Tax Law 499-HHHH
  • Local assessing jurisdiction: means the town, city, village or county assessing unit that establishes the assessment rolls for such town, city, village or county with a population of more than nine hundred forty thousand and less than one million two hundred thousand inhabitants according to the last decennial census. See N.Y. Real Property Tax Law 499-TTTT
  • Local district pension system: shall mean any teachers' retirement system or other arrangement for the payment of pensions or annuities to teachers exclusive of the retirement fund, created in any city or school district of this state prior to the first day of August, nineteen hundred twenty-one. See N.Y. New York City Administrative Code 27-2117
  • Local energy-related public utility mass real property: means energy-related public utility mass real property that is located in counties with a population of more than nine hundred forty thousand and less than one million two hundred thousand inhabitants according to the last decennial census. See N.Y. Real Property Tax Law 499-TTTT
  • Local government: shall mean , unless otherwise expressly stated or unless the context otherwise requires, a county, city or town with the power to assess real property for the purpose of taxation. See N.Y. Real Property Tax Law 522
  • Local government: when used in this title, unless otherwise expressly stated or unless the context otherwise requires, means a county, city or town with the power to assess real property for the purpose of taxation. See N.Y. Real Property Tax Law 308
  • local legislative body: shall mean the board of supervisors, board of aldermen, common council, council, commission, town board, board of trustees or other elective governing board or body of a municipality now or hereafter vested by state statute, charter or other law with jurisdiction to initiate and adopt local laws, ordinances and budgets, whether or not such local laws, ordinances or budgets require approval of the elective chief executive officer or other official or body to become effective. See N.Y. Tax Law 3013
  • Local public utility mass real property: means public utility mass real property that is located in a particular town, village, city or county assessing unit and under the same ownership. See N.Y. Real Property Tax Law 499-HHHH
  • local sponsor: means any city, county, intermediate school district, or school district approved by the board, sponsoring or participating in the establishment or operation of a community college. See N.Y. New York City Administrative Code 27-2041
  • Locality: means the state, a town, city, village or other civil division or area of the state as determined by the fiscal officer. See N.Y. Social Services Law 461-A
  • Magazine: means any building or other structure, other than an explosives factory, used to store explosives. See N.Y. Tax Law 601
  • making: includes preparation, alteration, repair or finishing, in whole or in part, or handling in any way. See N.Y. Social Services Law 472-N
  • maltreated child: includes a child under eighteen years of age:

    (a) defined as a neglected child by the family court act, or

    (b) who has had serious physical injury inflicted upon him or her by other than accidental means;

    3. See N.Y. Social Services Law 412

  • Management contract: shall mean the contract executed by the comptroller and a financial organization selected to act as a depository and manager of the program. See N.Y. Penal Law 70.02
  • Manual worker: means a mechanic, workingman or laborer. See N.Y. Social Services Law 409-F
  • Market: means a line, subline or classification (other than a classification delineated by geographic location) of property/casualty insurance not subject to subsection (b) of section two thousand three hundred five, section two thousand three hundred twenty-eight or section three thousand four hundred twenty-five of this chapter. See N.Y. Real Property Tax Law 589-A
  • Mass layoff: means a reduction in force which:

    (a) is not the result of a plant closing; and

    (b) results in an employment loss at a single site of employment during any thirty-day period for:

    (i) at least thirty-three percent of the employees (excluding part-time employees); and

    (ii) at least twenty-five employees (excluding part-time employees); or

    (iii) at least two hundred fifty employees (excluding part-time employees). See N.Y. Tax Law 1262-A

  • Master: when used alone is used in lieu of and means the same as such things as printing plate, stone, block, screen, photographic negative or other like material which contains an image used to produce visual art objects in multiples, or in the case of sculptures, a mold, model, cast, form or other prototype, other than from glass, which additional multiples of sculpture are produced, fabricated or carved. See N.Y. New York City Administrative Code 27-523
  • Material change in level of assessment: means a change in level of assessment of two percent or more in any one year. See N.Y. Real Property Tax Law 1220
  • member: means a member of such mutual holding company as provided in subsection (c) of section eight thousand seventeen of this article. See N.Y. Retirement & Social Security Law 73
  • Member insurer: means any life insurance company licensed to transact in this state any kind of insurance to which this article applies under section seven thousand seven hundred three of this article; provided, however, that the term "member insurer" also means any life insurance company formerly licensed to transact in this state any kind of insurance to which this article applies under section seven thousand seven hundred three of this article. See N.Y. Retirement & Social Security Law 19-A
  • Member of a holding company system: shall include a holding company, a controlled insurer, a controlled person, and any person who alone or in concert with any other persons directly or indirectly controls a holding company or controls a person who controls a holding company. See N.Y. Real Property Tax Law 422
  • Membership interests: means , with reference to an institution that is a mutual life insurer or a mutual holding company, the rights as members arising under the charter of such institution or this chapter or otherwise by law including the rights to vote and to participate in any distribution of the surplus of such institution, whether or not incident to a liquidation thereof. See N.Y. Retirement & Social Security Law 73
  • Minimum required expenditure: means expenditure for commercial, renovation or industrial construction work in an amount equal to twenty per centum of the initial assessed value; provided, however, that with respect to a recipient who filed an application on or after July first, nineteen hundred ninety-five for a certificate of eligibility for industrial construction work or for commercial construction work in a special exemption area or a regular exemption area, minimum required expenditure means expenditure for such work in an amount equal to ten per centum of the initial assessed value; provided, however, that with respect to a recipient who filed an application on or after July first,

    nineteen hundred ninety-five for a certificate of eligibility for industrial construction work and for the purpose of receiving an abatement of real property taxes in accordance with paragraph (c) of subdivision one of section four hundred eighty-nine-bbbb of this title, minimum required expenditure means expenditure for such work in an amount equal to twenty-five per centum of the initial assessed value; and provided further that if the department of finance, after consultation with the deputy mayor for finance and economic development, determines that a greater expenditure is required to encourage significant industrial and commercial development it may establish by rule a higher percentage of initial assessed value, not to exceed fifty per centum thereof, as the minimum required expenditure. See N.Y. Real Property Tax Law 489-AAAA

  • Minimum required expenditure: means expenditure for residential construction work or a combination of residential construction work and commercial construction work in an amount equal to twenty per centum of the initial assessed value; provided, however, that if the department of finance, after consultation with the deputy mayor for finance and economic development, determines that a greater expenditure is required to encourage significant development of mixed-use property, it may establish by rule a higher percentage of initial assessed value, not to exceed fifty per centum thereof, as the minimum required expenditure. See N.Y. Real Property Tax Law 489-AAAAA
  • Minimum required expenditure: means the amount that an applicant must expend on construction work for a project in order to qualify for benefits as provided in this title. See N.Y. Real Property Tax Law 489-AAAAAA
  • Mixed-use construction exemption area: means any area of a city having a population of one million or more persons, in which, subject to the applicable law governing zoning in such city, mixed-use property is permitted, provided, however, that in the city of New York, subject to the applicable law governing zoning in such city, mixed-use construction exemption area shall mean: the area in the borough of Manhattan bounded by Murray Street on the north starting at the intersection of West Street and Murray Street; running easterly along the center line of Murray Street; connecting through City Hall Park with the center line of Frankfort Street and running easterly along the center lines of Frankfort and Dover Streets to the intersection of Dover Street and South Street; running southerly along the center line of South Street to Peter Minuit Plaza; connecting through Peter Minuit Plaza to the center line of State Street and running northwesterly along the center line of State Street to the intersection of State Street and Battery Place; running westerly along the center line of Battery Place to the intersection of Battery Place and West Street; and running northerly along the center line of West Street to the intersection of West Street and Murray Street. See N.Y. Real Property Tax Law 489-AAAAA
  • Mixed-use property: means property on which exists, or will exist upon completion of construction work, a building or structure used for both residential and nonresidential purposes. See N.Y. Real Property Tax Law 489-AAAA
  • Mixed-use property: means property on which will exist, after completion of residential construction work or a combination of residential construction work and commercial construction work, a building or structure used for both residential and commercial purposes, provided that after completion of such construction work, more than twenty-five per centum of the aggregate floor area of such building or

    structure is used or held out for use as commercial, community facility or accessory use space. See N.Y. Real Property Tax Law 489-AAAAA

  • Mixed-use property: means property on which exists, or will exist upon completion of construction work, a building or structure used for both residential and nonresidential purposes. See N.Y. Real Property Tax Law 489-AAAAAA
  • Mobile telecommunications customer: shall mean either (A) a person or entity that contracts with a home service provider for mobile telecommunications services; or (B) if the end user of mobile telecommunications services is not the contracting party, the end user of the mobile telecommunications service, but this clause (B) applies only for the purpose of determining the place of primary use. See N.Y. Tax Law 1101
  • Mobile telecommunications service: shall mean commercial mobile radio service. See N.Y. Tax Law 1101
  • Month: means a calendar month or a regularly established fiscal month. See N.Y. Social Services Law 409-F
  • Mortgage investing institution: means any bank, trust company, national bank, savings bank, savings and loan association, federal savings bank, federal savings and loan association, private banker, credit union, federal credit union, investment company, pension fund, licensed mortgage banker or any other entity which maintains a real property tax escrow account for real property located in this state. See N.Y. Real Property Tax Law 952
  • Mortgagor: means a person having title to and occupying a one to six family residence which is located in this state and is subject to a mortgage. See N.Y. Real Property Tax Law 952
  • motor fuel: means motor fuel as defined in subdivision two of section two hundred eighty-two of this chapter. See N.Y. Tax Law 1101
  • multiples: means prints, photographs, positive or negative, sculpture and similar art objects produced in more than one copy and sold, offered for sale or consigned in, into or from this state for an amount in excess of one hundred dollars exclusive of any frame or in the case of sculpture, an amount in excess of fifteen hundred dollars. See N.Y. New York City Administrative Code 27-523
  • municipal agency: shall mean : (i) any department, board, bureau, commission, division, office, council, committee or officer of a municipality, whether permanent or temporary; or (ii) an industrial development agency, located in a jurisdictional subdivision of the state with a population of more than fifty thousand, or local public benefit corporation, as that term is defined in section sixty-six of the general construction law. See N.Y. Tax Law 3013
  • Municipal bonds: means municipal obligation bonds and special revenue bonds. See N.Y. Real Property Tax Law 987
  • Municipal cooperation agreement: means an appropriate cooperative agreement authorized by article five-G of the general municipal law. See N.Y. Real Property Tax Law 511
  • Municipal corporation: means within the state of New York, a city with a population of less than one million or a county outside the city of New York, town, village, board of cooperative educational services, school district, a public library, as defined in section two hundred fifty-three of the education law, or district, as defined in section one hundred nineteen-n of the general municipal law. See N.Y. Real Property Tax Law 511
  • municipality: shall mean any jurisdictional subdivision of the state, including but not limited to counties, cities, towns, villages, improvement districts and special districts, with a population

    of more than five thousand, and industrial development agencies in jurisdictional subdivisions with a population of more than five thousand; and public authorities, and public corporations. See N.Y. Tax Law 3013

  • Mutual holding company: means a corporation organized under section eight thousand seventeen of this article. See N.Y. Retirement & Social Security Law 73
  • Mutual life insurer: means a domestic mutual life insurer. See N.Y. Retirement & Social Security Law 73
  • narcotics indictment: means an indictment charging a crime that is prosecutable in any county wholly contained in a city within cities having a population of one million or more involving the sale or possession of a narcotic drug and any other offense properly joined therewith. See N.Y. Social Services Law 49
  • Native species: means , with respect to a particular ecosystem, a species that, other than as a result of an introduction, historically occurred or currently occurs in that ecosystem. See N.Y. New York City Administrative Code 11-659
  • Net earnings from self-employment: means the same as net earnings from self-employment as defined in subsection (a) of section fourteen hundred two of the internal revenue code, except that the deduction for wages and salaries paid or incurred for the taxable year which is not allowed pursuant to section two hundred eighty C of such code shall be allowed, and except that an estate or trust shall be deemed to have net earnings from self-employment determined in the same manner as if it were an individual subject to the tax on self-employment income imposed by section fourteen hundred one of the internal revenue code diminished by: (1) the amount of any deduction allowed by subsection (c) of section six hundred forty-two of the internal revenue code and (2) the deductions allowed by sections six hundred fifty-one and six hundred sixty-one of said code to the extent that they represent distributions or payments to a resident of the city. See N.Y. New York City Administrative Code 11-1901
  • Net loss of cash income: shall mean the amount by which a family's gross income less any necessary work-related expenses is less than the cash assistance the individual was receiving at the time of receiving an offer of employment. See N.Y. Social Services Law 330
  • New construction exemption areas: means the areas specified in subdivision six of section four hundred eighty-nine-cccc of this title in which an exemption from real property taxes in accordance with subdivision five-a of section four hundred eighty-nine-bbbb of this title shall be available to a recipient who constructs a new building or structure that meets the requirements set forth in subdivision nine of section four hundred eighty-nine-dddd of this title. See N.Y. Real Property Tax Law 489-AAAA
  • New entrant: shall mean any teacher who is a member of the retirement system except a present teacher. See N.Y. New York City Administrative Code 27-2117
  • Non-mortgagor: means a person having title to and occupying a one to six family residence which is located in this state and is not subject to a mortgage. See N.Y. Real Property Tax Law 952
  • non-profitmaking hospital or residential care center: means an organized residential facility for the medical diagnosis, treatment and care of illness, disease, injury, infirmity or deformity, or a residential facility providing nursing care or care of the aged or dependent children, or a facility for the prevention of cruelty to children or animals, which is located anywhere in the state and which is maintained and operated by an association or corporation, no part of the net earnings of which inures to the benefit of any private shareholder or individual. See N.Y. Tax Law 684
  • Non-profitmaking organization: means a corporation, unincorporated association, community chest, fund or foundation organized and operated exclusively for religious, charitable or educational purposes, no part of the net earnings of which inure to the benefit of any private shareholder or individual. See N.Y. Social Services Law 409-F
  • Nonprofit organizations: means organizations described in paragraph (3) of subsection (c), and exempt from taxation under subsection (a), of section 501 of the Internal Revenue Code, including, if qualified thereunder, type B or D organizations formed pursuant to paragraph (b) of section two hundred one of the not-for-profit corporation law, and organizations described in section two hundred sixteen-a of the education law. See N.Y. Real Property Tax Law 968
  • Nonpublic school: means any nonprofit elementary or secondary school in the State of New York, other than a public school, which (i) is providing instruction in accordance with article seventeen and section thirty-two hundred four of this chapter, (ii) has not been found to be in violation of Title VI Civil Rights Act of 1964, 78 Stat. See N.Y. Penal Law 55.10
  • Nonqualified withdrawal: shall mean a withdrawal from an account but shall not mean:

    a. See N.Y. Penal Law 70.02

  • Not-for-profit organization: means a domestic corporation incorporated pursuant to or otherwise subject to the not-for-profit corporation law, a charitable organization registered with the department of law, a religious corporation as defined in section sixty-six of the general construction law, a trustee as defined in section 8-1. See N.Y. New York City Administrative Code 27-606
  • Nuclear medicine technologist: means a person who is licensed under this article to practice nuclear medicine technology. See N.Y. Public Health Law 3501
  • Nuclear medicine technology: means the use of radiopharmaceuticals administered to human beings for diagnostic or therapeutic purposes under the supervision of a physician authorized by a radioactive materials license. See N.Y. Public Health Law 3501
  • Obligor: means a person who executes a bail bond on behalf of a principal and thereby assumes the undertaking described therein. See N.Y. New York City Administrative Code 27-574
  • Occupation: means an industry, trade, business or class of work in which employees are gainfully employed. See N.Y. Tax Law 627-C
  • Offer: includes every offer to buy or acquire, solicitation of an offer to sell, tender offer for, or request or invitation for tenders of a security or interest in a security for value. See N.Y. Retirement & Social Security Law 73
  • offerer: shall mean the individual or entity, or any employee, agent or consultant of such individual or entity, that contacts a state agency, either house of the state legislature, the unified court system, a municipal agency or local legislative body about a governmental procurement provided, however, that a governmental agency or its employees that communicate with the procuring agency regarding a governmental procurement in the exercise of its oversight duties shall not be considered an offerer. See N.Y. Tax Law 3013
  • Office: means in the case of a bank or trust company its principal office, in the case of a safe deposit company, investment company or mutual trust investment company, its principal place of business and in the case of a foreign corporation the place of business designated in its license or its authorization pursuant to article five-C of this chapter, as the case may be, for the oldest agency or branch in this state of such foreign corporation. See N.Y. New York City Administrative Code 27-728
  • Officer: means any person holding or in fact performing or authorized to perform the functions of an office named or described in the constitution, charter, articles of incorporation, articles of association or by-laws of a labor organization or employer organization. See N.Y. Tax Law 957
  • On consignment: means that no title to, estate in, or right to possession of, the work of fine art or multiple that is superior to that of the consignor vests in the consignee, notwithstanding the consignee's power or authority to transfer or convey all the right, title and interest of the consignor, in and to such work, to a third person. See N.Y. New York City Administrative Code 27-523
  • Operator: means any person who owns, operates, or controls a place of entertainment or who promotes or produces an entertainment. See N.Y. New York City Administrative Code 27-606
  • Operator: means the individual authorized by the court to operate the closed-circuit television equipment used in accordance with the provisions of this article. See N.Y. New York City Administrative Code 27-272
  • operator: means a person, persons or an entity which has obtained the written approval of the department to operate an assisted living residence in accordance with this article. See N.Y. Public Health Law 4651*2
  • optional retirement program: means the retirement program established pursuant to this article. See N.Y. New York City Administrative Code 27-2041
  • Order of recognizance or bail: means a securing order releasing a principal on his own recognizance or fixing bail. See N.Y. New York City Administrative Code 27-574
  • organization: shall mean any corporation, company, foundation, association, college as defined by section two of the education law, labor organization, firm, partnership, society, joint stock company, state agency or public corporation. See N.Y. Tax Law 3013
  • Organization certificate: includes (a) the original organization certificate or any other instrument filed or issued under any statute to form a corporation or foreign corporation, as amended, supplemented or restated by certificates of amendment, merger or consolidation or other certificates or instruments filed or issued under any statute; or (b) a special act or charter creating a corporation or foreign corporation, as amended, supplemented or restated by special acts or by certificates of amendment, merger or consolidation or other certificates or instruments filed or issued under any statute. See N.Y. New York City Administrative Code 27-728
  • Other persons named in the report: shall mean and be limited to the following persons who are named in a report of child abuse or maltreatment other than the subject of the report: the child who is reported to the statewide central register of child abuse and maltreatment; and such child's parent, guardian, or other person legally responsible for the child who has not been named in the report as allegedly responsible for causing injury, abuse or maltreatment to the child or as allegedly allowing such injury, abuse or maltreatment to be inflicted on such child;

    6. See N.Y. Social Services Law 412

  • owner: shall be deemed to include, in addition to those mentioned hereinabove, all the officers, directors and persons having an interest in more than ten per cent of the issued and outstanding stock of the owner as herein defined, as holder or beneficial owner thereof, if such owner be a corporation other than a banking organization as defined in section two of the banking law, a national banking association, a federal savings and loan association, the mortgage facilities corporation, savings banks life insurance fund, the savings banks retirement system, an authorized insurer as defined in section one hundred seven of the insurance law, or a trust company or other corporation organized under the laws of this state all the capital stock of which is owned by at least twenty savings banks or by at least twenty savings and loan associations or a subsidiary corporation all of the capital stock of which is owned by such trust company or other corporation. See N.Y. New York City Administrative Code 27-2004
  • Parent: means a legal resident of the state of New York with a New York taxable income of under five thousand dollars who is a parent, stepparent, adoptive parent and the spouse of an adoptive parent of a pupil enrolled in a nonpublic school, or a resident with such taxable income standing in loco parentis to such pupil. See N.Y. Penal Law 55.10
  • Parent corporation: means a parent corporation of a type described in subsection (a), (b) or (c) of section one thousand seven hundred one of this article. See N.Y. Public Housing Law 565
  • Parents: shall mean and include biological and adoptive parents, guardians or other persons in parental relationship to a child. See N.Y. Social Services Law 410-P
  • Part: means each portion of a test for which a score is calculated. See N.Y. New York City Administrative Code 27-998
  • Partially secured bail bond: means a bail bond secured only by a deposit of a sum of money not exceeding ten percent of the total amount of the undertaking. See N.Y. New York City Administrative Code 27-574
  • Participant: shall mean an applicant for or recipient of public assistance who volunteers for or is required to participate in work activities as provided in this title. See N.Y. Social Services Law 330
  • partnership: shall include , unless a different meaning is clearly required, a subchapter K limited liability company. See N.Y. New York City Administrative Code 11-1701
  • partnership: shall include , unless a different meaning is clearly required, a subchapter K limited liability company. See N.Y. New York City Administrative Code 11-1901
  • partnership: shall include , unless a different meaning is clearly required, a subchapter K limited liability company. See N.Y. Tax Law 601
  • peaking unit: shall mean a generating unit that: (a) is determined by the New York independent system operator or a federal or New York state energy regulatory commission to constitute a peaking unit as set forth in section 5. See N.Y. Real Property Tax Law 489-AAAAAA
  • Peeling: shall mean that the paint or other surface-coating material is curling, cracking, scaling, flaking, blistering, chipping, chalking or loose in any manner, such that a space or pocket of air is behind a portion thereof or such that the paint is not completely adhered to the underlying surface. See N.Y. New York City Administrative Code 27-2056.2
  • Pension: shall mean the annual payments for life derived from payments made by an employer as provided in this article. See N.Y. New York City Administrative Code 27-2117
  • Pension reserve: shall mean the present value of all payments to be made on account of any pension, or benefit in lieu of any pension, computed upon the basis of such mortality tables as shall be adopted by the retirement board with regular interest. See N.Y. New York City Administrative Code 27-2117
  • Performing group: means any vocal or instrumental group seeking to use, using, advertising the use of, or promoting the name of a recording group that has previously released a commercial sound recording under the name of such recording group. See N.Y. New York City Administrative Code 27-636
  • person: includes one or more individuals, partnerships, associations, corporations, legal representatives, trustees, trustees in bankruptcy, or receivers. See N.Y. Tax Law 684
  • person: shall mean an individual, firm, company, partnership, corporation, trust or association. See N.Y. New York City Administrative Code 27-593
  • Person: means any individual, firm, co-partnership, association or corporation, other than the state or a public corporation, as the latter is defined in subdivision 1 of section 3 of the General Corporation Law. See N.Y. New York City Administrative Code 11-218
  • Person: means any natural person. See N.Y. Tax Law 1827
  • Person: means an individual, an association, a company, a firm, a partnership, a corporation, or any other form of legally recognized entity. See N.Y. Tax Law 1847
  • Person: means any individual or legal entity, including a corporation, partnership, association, limited liability company, trust, or voluntary organization. See N.Y. Retirement & Social Security Law 19-A
  • Person: means an individual, partnership, firm, association, corporation, joint-stock company, limited liability company, limited liability partnership, trust, government or governmental agency, state

    or political subdivision thereof, public or private corporation, board, association, estate, trustee or fiduciary, any similar entity or any combination of the foregoing acting in concert. See N.Y. Retirement & Social Security Law 73

  • Person: shall mean a human being and shall also include an "entity" as defined in this article, including, but not limited to, a contractor or subcontractor. See N.Y. Social Services Law 456
  • person: shall be deemed to include, in addition to those mentioned hereinabove, all the officers, directors and persons having an interest in more than ten percent of the issued and outstanding stock of the owner as herein defined, as holder or beneficial owner thereof, if such person be a corporation other than a banking organization as defined in section two of the banking law, a national banking association, a federal savings and loan association, the mortgage facilities corporation, savings banks life insurance fund, the savings banks retirement system, an authorized insurer as defined in section one hundred seven of the insurance law, or a trust company or other corporation organized under the laws of this state all the capital stock of which is owned by at least twenty savings banks or by at least twenty savings and loan associations or a subsidiary corporation all of the capital stock of which is owned by such trust company or other corporation. See N.Y. New York City Administrative Code 27-2004
  • Person: means an individual, corporation, limited liability company, partnership, association, agency, trust, estate, foreign or domestic government or subdivision thereof, or other entity. See N.Y. Real Property Tax Law 489-AAAAA
  • Person: means an individual, a corporation (including a foreign corporation and a municipal corporation), a joint stock association, a

    partnership, the state, and any other organization, state, government or county which may lawfully own property in the state. See N.Y. Real Property Tax Law 1102

  • Person: includes a corporation, a copartnership or a joint stock association. See N.Y. Social Services Law 472-N
  • Person: includes any natural person, partnership, association or corporation. See N.Y. Tax Law 601
  • person: includes an individual, a trustee, a corporation, an association, a joint-stock company, a partnership, a limited liability company and a bank. See N.Y. Tax Law 951-A
  • person: includes an individual, partnership, limited liability company, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee, and any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of the foregoing. See N.Y. Tax Law 1101
  • person required to collect any tax imposed by this article: shall include : every vendor of tangible personal property or services; every recipient of amusement charges; and every operator of a hotel. See N.Y. Tax Law 1131
  • Persons: shall include a single person eligible to adopt a child as well as a couple eligible therefor. See N.Y. Social Services Law 451
  • persons interested in the estate: shall include all persons who may be entitled to receive or who have received any property or interest which is required to be included in the gross estate of a decedent, or any benefit whatsoever with respect to any such property or interest, whether under a will, or intestacy, or by reason of any of the transfers,

    trusts,

    estates,

    interests, rights, powers and relinquishments of powers which are required to be included in the gross estate. See N.Y. Tax Law 951-A

  • Petitioner: means a person who seeks enforcement of an order for return of a child under the Hague Convention on the Civil Aspects of International Child Abduction or enforcement of a child custody determination. See N.Y. New York City Administrative Code 27-925
  • Petroleum products: means diesel motor fuel as defined in subdivision fourteen of section two hundred eighty-two of this chapter, other than kerosene or propane used for residential purposes, or motor fuel as defined in subdivision two of section two hundred eighty-two of this chapter. See N.Y. Tax Law 1101
  • Physical structure: means the place of entertainment, or in the case where a structure either partially or wholly surrounds the place of entertainment, such surrounding structure. See N.Y. New York City Administrative Code 27-606
  • place of entertainment: shall mean a theatre, dinner theatre, hall, coliseum, convention center, arena, auditorium, stadium, concert hall, garden, outdoor space or other place of amusement operated as a for profit entity and located in this state in which theatrical productions, sporting events or other events are presented. See N.Y. New York City Administrative Code 27-593
  • Place of entertainment: means any privately or publicly owned and operated entertainment facility such as a theatre, stadium, arena, racetrack, museum, amusement park, or other place where performances, concerts, exhibits, athletic games or contests are held for which an entry fee is charged. See N.Y. New York City Administrative Code 27-606
  • Plan: means the plan developed pursuant to section 9-1705 of this title. See N.Y. New York City Administrative Code 11-659
  • plan: means any plan established or maintained by two or more municipal corporations pursuant to a municipal cooperation agreement for the purpose of providing medical, surgical or hospital services to employees or retirees of such municipal corporations and to the dependents of such employees or retirees. See N.Y. Real Property Tax Law 511
  • plan: means a plan adopted by a mutual life insurer in compliance with this article. See N.Y. Retirement & Social Security Law 73
  • Plan document: means the group contract issued by the municipal cooperative health benefit plan to participating municipal corporations describing the terms and conditions of coverage. See N.Y. Real Property Tax Law 511
  • Plan of operation or feasibility study: means an analysis which presents the expected activities and results of a risk retention group making application to become chartered and licensed as a domestic property/casualty insurer in this state, including at least the following:

    (1) information sufficient to verify that its members are engaged in businesses or activities similar or related with respect to the liability to which such members are exposed by virtue of any related, similar, or common business, trade, product, services, premises or operations;

    (2) for each state in which it intends to operate, the coverages, deductibles, coverage limits, rates, and rating classification systems for each kind of insurance the group intends to offer;

    (3) historical and expected loss experience of the proposed members and national experience of similar exposures to the extent that this experience is reasonably available;

    (4) pro forma financial statements and projections;

    (5) appropriate opinions by a qualified, independent casualty actuary, including a determination of minimum premium or participation levels required to commence operations and to prevent the development of a hazardous financial condition;

    (6) identification of management, underwriting and claims procedures, marketing methods, managerial oversight methods, investment policies and reinsurance agreements;

    (7) identification of each state in which the risk retention group has obtained, or sought to obtain, a charter and license, and a description of its status in each state; and

    (8) such other matters as may be prescribed by the commissioner of the state in which the risk retention group is chartered for liability insurance companies authorized by the insurance laws of the state. See N.Y. Real Property Tax Law 730

  • Plant closing: means the permanent or temporary shutdown of a single site of employment, or one or more facilities or operating units within a single site of employment, if the shutdown results in an employment loss at the single site of employment during any thirty-day period for twenty-five or more employees (other than part-time employees). See N.Y. Tax Law 1262-A
  • police retired employee: shall mean any person who was retired for service on or after June fifth, nineteen hundred sixty and prior to May first, nineteen hundred sixty-three and receives, as a result of such retirement, a retirement allowance or pension from a retirement or pension system or plan of the city for members of the uniformed force of the police department. See N.Y. New York City Administrative Code 13-662
  • policies of this article: means the policies set forth in section seven hundred. See N.Y. Tax Law 684
  • Policyholder: means a person, as determined by the records of the reorganizing insurer or reorganized insurer, who is deemed to be the "policyholder" of a policy or annuity contract which is of a type described in paragraph one, two or three of subsection (a) of section one thousand one hundred thirteen of this chapter for purposes of paragraph three of subsection (a) of section four thousand two hundred ten of this chapter. See N.Y. Retirement & Social Security Law 73
  • population: shall mean the number of people in the particular taxing jurisdiction as shown by the latest federal census. See N.Y. Tax Law 1215
  • Preferred lender list: shall mean a list of one or more recommended or suggested lending institutions that a covered institution makes available for use, in print or any other medium or form, by borrowers, potential borrowers or others. See N.Y. Penal Law 60.21
  • Premium: means the consideration paid to an insurer for a service contract reimbursement insurance policy. See N.Y. Retirement & Social Security Law 63-A
  • Premiums: means direct gross insurance premiums and annuity and funding agreement considerations received on covered policies, less return premiums and considerations thereon and dividends paid or credited to policyholders on such direct business, subject to such modifications as the superintendent may establish by regulation or order as necessary to facilitate the equitable administration of this article. See N.Y. Retirement & Social Security Law 19-A
  • Prepaid telephone calling service: means the right to exclusively purchase telecommunication services, that must be paid for in advance and enable the origination of one or more intrastate, interstate or international telephone calls using an access number (such as a toll free network access number) and/or authorization code, whether manually or electronically dialed, for which payment to a vendor must be made in advance, whether or not that right is represented by the transfer by the vendor to the purchaser of an item of tangible personal property. See N.Y. Tax Law 1101
  • Present teacher: shall mean any teacher who was a teacher on or before the first day of August, nineteen hundred twenty-one, whose membership in the retirement system created by this article has been continuous and

    a. See N.Y. New York City Administrative Code 27-2117

  • President: shall mean the president of the corporation. See N.Y. New York City Administrative Code 27-881
  • President: shall mean the president of the New York state higher education services corporation. See N.Y. Penal Law 60.02
  • Prevailing wage: means the wage determined by the fiscal officer to be prevailing for the various classes of building service employees in the locality. See N.Y. Social Services Law 461-A
  • preventive services: shall mean supportive and rehabilitative services provided, in accordance with the provisions of this title and regulations of the department, to children and their families for the purpose of: averting an impairment or disruption of a family which will or could result in the placement of a child in foster care; enabling a child who has been placed in foster care to return to his family at an earlier time than would otherwise be possible; or reducing the likelihood that a child who has been discharged from foster care would return to such care. See N.Y. Social Services Law 409
  • principal: shall mean and include every person or firm directly or indirectly controlling the business affairs or operations of a theatrical production company or of a ticket distributor, as defined herein. See N.Y. New York City Administrative Code 27-593
  • Principal: means a defendant in a criminal action or proceeding, or a person adjudged a material witness therein, or any other person so involved therein that he may by law be compelled to appear before a court for the purpose of having such court exercise control over his person to secure his future attendance at the action or proceeding when required, and who in fact either is before the court for such purpose or has been before it and been subjected to such control. See N.Y. New York City Administrative Code 27-574
  • Private-placement adoption: shall mean any adoption other than that of a minor who has been placed for adoption by an authorized agency. See N.Y. New York City Administrative Code 27-943
  • Proceeds: shall mean the face or other pay-out value of an insurance policy or annuity plus reasonable interest to date of payment as shall be prescribed by regulations promulgated by the superintendent. See N.Y. Real Property Tax Law 422
  • procurement contract: shall mean any contract or other agreement, including an amendment, extension, renewal, or change order to an existing contract (other than amendments, extensions, renewals, or change orders that are authorized and payable under the terms of the contract as it was finally awarded or approved by the comptroller, as applicable), for an article of procurement involving an estimated annualized expenditure in excess of fifteen thousand dollars. See N.Y. Tax Law 3013
  • Product liability: means liability for damages because of any personal injury, death, emotional harm, consequential economic damage, or property damage (including damages resulting from the loss of use of property) arising out of the manufacture, design, importation, distribution, packaging, labeling, lease, or sale of a product, but does not include the liability of any person for those damages if the product involved was in the possession of such a person when the incident giving rise to the claim occurred. See N.Y. Real Property Tax Law 730
  • Production employees: shall mean persons who are employed by a contractor or a manufacturer directly to perform the cutting, sewing, finishing, assembling, pressing or otherwise producing of any men's, women's, children's or infants' apparel, or a section or component of apparel, designed or intended to be worn by any individual which is to be sold or offered for sale;

    (g) "Special task force" shall mean the special task force on the apparel industry within the department; and

    (h) "Labor law" shall mean the labor law of New York state. See N.Y. Social Services Law 462-B

  • Professional employer agreement: means a written contract whereby:

    (a) A professional employer organization expressly agrees to co-employ all or a majority of the employees providing services for the client;

    (b) The contract is intended to be on-going rather than temporary in nature;

    (c) Employer responsibilities for worksite employees, including those of hiring, firing and disciplining, are expressly allocated by and between the professional employer organization and the client in the agreement; and

    (d) The professional employer organization expressly assumes the rights and responsibilities as required in section nine hundred twenty-two of this article. See N.Y. Tax Law 1847

  • Professional employer organization: means any person whose business is entering into professional employer agreements with clients. See N.Y. Tax Law 1847
  • Program: shall mean the New York Higher Education Loan Program established by this article. See N.Y. New York City Administrative Code 27-902
  • program: shall mean the training and education program on occupational safety and health created pursuant to the provisions of section eight hundred eighty-six of this article. See N.Y. Tax Law 1821
  • Program: shall mean the New York state college choice tuition savings program established pursuant to this article. See N.Y. Penal Law 70.02
  • Program manager: shall mean a financial organization selected by the comptroller to act as a depository and manager of the program. See N.Y. Penal Law 70.02
  • Proofs: means multiples which are the same as, and which are produced from the same masters as, the multiples in a limited edition, but which, whether so designated or not, are set aside from and are in addition to the limited edition to which they relate. See N.Y. New York City Administrative Code 27-523
  • Prospective employee: means an individual seeking or being sought for employment with an employer. See N.Y. Tax Law 977
  • Prospective relative guardian: shall mean a person or persons who is related to the child through blood, marriage, or adoption who has been caring for the child as a fully certified or approved foster parent for at least six consecutive months prior to applying for kinship guardianship assistance payments. See N.Y. Social Services Law 458-A
  • Prospective successor guardian: shall mean a person or persons whom a prospective relative guardian or a relative guardian seeks to name or names in the original kinship guardianship assistance agreement, or any amendment thereto, as set forth in section four hundred fifty-eight-b of this title, as the person or persons to provide care and guardianship for a child in the event of the death or incapacity of a relative guardian, who has not been approved in accordance with subparagraph (ii) of paragraph (b) of subdivision five of section four hundred fifty-eight-b of this title. See N.Y. Social Services Law 458-A
  • Provider: means a person who markets, sells, offers for sale, issues, makes or proposes to make or administers a service contract, and who is contractually obligated to provide service under a service contract. See N.Y. Retirement & Social Security Law 63-A
  • Provider fee: means the total purchase price or consideration paid for a service contract. See N.Y. Retirement & Social Security Law 63-A
  • Psychological stress evaluator: means any mechanical device or instrument which purports to determine the truth or falsity of statements made by an employee or prospective employee on the basis of vocal fluctuations or vocal stress. See N.Y. Tax Law 977
  • Psychological stress evaluator examination: means :

    (a) the questioning or interviewing of an employee or prospective employee for the purpose of subjecting the statements of such employee or prospective employee to analysis by a psychological stress evaluator;

    (b) the recording of statements made by an employee or prospective employee for the purpose of subjecting such statements to analysis by a psychological stress evaluator; or

    (c) analyzing, with a psychological stress evaluator, statements made by an employee or prospective employee for the purpose of determining the truth or falsity of such statements. See N.Y. Tax Law 977

  • Public agency: means the state, any of its political subdivisions, a public benefit corporation, a public authority or commission or special purpose district board appointed pursuant to law, and a board of education. See N.Y. Social Services Law 461-A
  • public corporation: shall mean a municipal corporation, a district corporation, or a public benefit corporation as defined in section sixty-six of the general construction law. See N.Y. Tax Law 3013
  • Public corporation: shall mean a municipal corporation, a district corporation, or a public benefit corporation. See N.Y. Social Services Law 42
  • public library system: as used in this article means:

    (1) A library established by one or more counties. See N.Y. New York City Administrative Code 27-866

  • Public offering: means a stock offering required to be registered pursuant to the Securities Act of 1933, United States Code, Title 15, Section 77e. See N.Y. Retirement & Social Security Law 73
  • public official: shall mean :

    (i) the governor, lieutenant governor, comptroller or attorney general;

    (ii) members of the state legislature;

    (iii) state officers and employees including:

    (A) heads of state departments and their deputies and assistants other than members of the board of regents of the university of the state of New York who receive no compensation or are compensated on a per diem basis,

    (B) officers and employees of statewide elected officials,

    (C) officers and employees of state departments, boards, bureaus, divisions, commissions, councils or other state agencies,

    (D) members or directors of public authorities, other than multi-state authorities, public benefit corporations and commissions at least one of whose members is appointed by the governor, and employees of such authorities, corporations and commissions;

    (iv) officers and employees of the legislature; and

    (v) municipal officers and employees including an officer or employee of a municipality, whether paid or unpaid, including members of any administrative board, commission or other agency thereof and in the case of a county, shall be deemed to also include any officer or employee paid from county funds. See N.Y. Tax Law 3013

  • Public utility mass real property: means real property, including conduits, cables, lines, wires, poles, supports and enclosures for electrical conductors located on, above and below real property, which is used in the transmission and distribution of telephone or telegraph service, and electromagnetic voice, video and data signals. See N.Y. Real Property Tax Law 499-HHHH
  • publicly-funded emergency shelter for families with children: means any facility with overnight sleeping accommodations and that is used to house recipients of temporary housing assistance and which houses or may house children and families with children. See N.Y. Social Services Law 412
  • Publisher: means any publishing house, publishing firm, or publishing company that publishes textbooks and supplemental materials. See N.Y. Penal Law 70.45
  • Pupil: means a child for whom transportation aid is paid and who lives more than one and one-half miles from the school which he or she attends, measured by the nearest available road to such school, or a child who lives more than one mile from an approved route, measured by the nearest available road to such route, and also lives more than one and one-half miles from the school which he or she attends. See N.Y. New York City Administrative Code 27-2056
  • Pupil: means a resident of the state of New York who has been enrolled full-time in a nonpublic school and whose parents' combined taxable income is less than five thousand dollars. See N.Y. Penal Law 55.10
  • Purchasing group: means any group formed pursuant to the federal liability risk retention act of 1986 which:

    (1) has as one of its purposes the purchase of liability insurance on a group basis;

    (2) purchases such insurance only for its group members and only to cover their similar or related liability exposure, as described in paragraph three of this subsection;

    (3) is composed of members whose businesses or activities are similar or related with respect to the liability to which members are exposed by virtue of any related, similar, or common business, trade, product, services, premises, or operations; and

    (4) is domiciled in any state. See N.Y. Real Property Tax Law 730

  • Pyrotechnics: means any combustible or explosive compositions of manufactured articles designed and prepared for the purpose of producing audible or visible effects that are commonly referred to as fireworks. See N.Y. Tax Law 601
  • Qualified actuary: means an actuary who is a member in good standing of the American Academy of Actuaries or Society of Actuaries, with experience in establishing rates for self-insured trusts providing health benefits or other similar experience. See N.Y. Real Property Tax Law 511
  • Qualified higher education expenses: shall mean any qualified higher education expense included in section 529 of the Internal Revenue Code of 1986, as amended. See N.Y. Penal Law 70.02
  • Qualified United States financial institution: has the meaning set forth in the regulations as promulgated from time to time by the superintendent. See N.Y. Retirement & Social Security Law 63-A
  • Qualified withdrawal: shall mean a withdrawal from an account to pay the qualified higher education expenses of the designated beneficiary of the account at an eligible educational institution. See N.Y. Penal Law 70.02
  • Qualifying World Trade Center condition: shall mean a qualifying condition or impairment of health resulting in disability to a member who participated in World Trade Center rescue, recovery or cleanup operations for a qualifying period, as those terms are defined below, provided the following conditions have been met: (i) such member, or eligible beneficiary in the case of the member's death, must have filed a written and sworn statement with the member's retirement system on a form provided by such system indicating the underlying dates and locations of employment not later than September eleventh, two thousand eighteen, and (ii) such member has either successfully passed a physical examination for entry into public service, or authorized release of all relevant medical records, if the member did not undergo a physical examination for entry into public service; and (iii) there is no evidence of the qualifying condition or impairment of health that formed the basis for the disability in such physical examination for entry into public service or in the relevant medical records, prior to September eleventh, two thousand one except for such member, or eligible beneficiary in the case of the member's death, of a local retirement system of a city with a population of one million or more that is covered by section 13-551 of the administrative code of the city of New York, or by section twenty-five hundred seventy-five of the education law and for such member who separated from service with vested rights, or eligible beneficiary of such member who separated from service with vested rights in the case of the member's death, of a local retirement system of a city with a population of one million or more who are covered by sections 13-168, 13-252. See N.Y. Retirement & Social Security Law 2
  • Radiation therapist: means a person, other than a licensed physician, who is licensed under this article to practice radiation therapy. See N.Y. Public Health Law 3501
  • Radiation therapy: means the use of external beam and remote afterloading brachytherapy equipment for the application of ionizing radiation to human beings for therapeutic purposes under the supervision of a radiation oncologist. See N.Y. Public Health Law 3501
  • Radiographer: means a person, other than a licensed practitioner, who is licensed under this article to practice radiography. See N.Y. Public Health Law 3501
  • Radiography: means the use of x-rays or x-ray producing equipment on human beings for diagnostic purposes under the supervision of a licensed practitioner. See N.Y. Public Health Law 3501
  • Radiologic technologist: means a person who is licensed under this article to practice radiography or radiation therapy or nuclear medicine. See N.Y. Public Health Law 3501
  • Radiologic technology: means the practice of radiography, radiation therapy and nuclear medicine technology. See N.Y. Public Health Law 3501
  • Railroad company: means a corporation, joint stock company, association, partnership, individual or other person operating a railroad system wholly within the state of New York as a common carrier by rail, including but not limited to a street, surface, underground or elevated railroad, whether as owner, lessee, mortgagee, trustee, receiver or assignee of railroad real property. See N.Y. Real Property Tax Law 489-B
  • Railroad company: means a corporation , joint stock company, association, partnership, individual or other person operating a railroad system both within and without the State of New York as a common carrier by rail, including but not limited to a street, surface, underground or elevated railroad and any corporation created under or in compliance with the rail passenger service act of nineteen hundred seventy or the regional rail reorganization act of nineteen hundred seventy-three as those acts were amended to April first, nineteen hundred seventy-six, whether as owner, lessee, mortgagee, trustee, receiver or assignee of railroad real property. See N.Y. Real Property Tax Law 489-BB
  • Railroad real property: means the land, real estate and real property (as defined in subdivision twelve of section one hundred two of this chapter) of a railroad company, which is used by such railroad company for transportation purposes and which is subject to real property taxation except as provided in this title, and includes (a) such property leased to such railroad company, (b) such property used for transportation purposes by such railroad company under a trackage right or other operating agreement, title to which is in other than a railroad company, as defined in subdivision two of this section and subdivision two of section four hundred eighty-nine-bb of this chapter, (c) such property used or occupied by such railroad company, title to which is in the state or in any municipal corporation thereof under any of the grade crossing elimination acts, and (d) such tangible property of such railroad company situated in, upon, under or above any street, highway, public place or public waters; but does not include the value of any franchise, right or permission to construct, maintain or operate, in, under, above, on or through, streets, highways or public places. See N.Y. Real Property Tax Law 489-B
  • Railroad real property: means the land, real estate and real property (as defined in subdivision twelve of section one hundred two of this chapter) of a railroad company, which is used by such railroad company for transportation purposes and which is subject to real property taxation except as provided in this title, and includes (a) such property leased to such railroad company, (b) such property used for transportation purposes by such railroad company under a trackage right or other operating agreement, title to which is in other than a railroad company as defined in subdivision two of this section and subdivision two of section four hundred eighty-nine-b of this chapter, (c) such property used or occupied by such railroad company, title to which is in the state or in any municipal corporation thereof under any of the grade crossing elimination acts, and (d) the tangible property of such railroad company situated in, upon, under or above any street, highway, public place or public waters; but does not include the value of any franchise, right or permission to construct, maintain or operate, in, under, above, on or through, streets, highways or public places. See N.Y. Real Property Tax Law 489-BB
  • Railroad worker: means any person employed by an employer who operates a steam, electric or diesel surface railroad or is engaged in the sleeping car business. See N.Y. Social Services Law 409-F
  • real property: as used in this title , shall exclude the executive mansion. See N.Y. New York City Administrative Code 27-656
  • Real property tax escrow account: means an account established by contract between a mortgagor of real property improved by a one to six family residence and the mortgage investing institution having a mortgage thereon, into which the mortgage investing institution shall deposit money collected from the mortgagor for the purpose of paying taxes. See N.Y. Real Property Tax Law 952
  • Reconstruction: means the modernization, rehabilitation, expansion or other improvement of an existing commercial or industrial structure where the total proposed project cost is in an amount equal to at least twenty percentum of the assessed value of the property at the time an application for a certificate of eligibility pursuant to this title is made, and where such modernization, rehabilitation, expansion or other improvement is physically and functionally integrated with the existing structure and does not create additional usable square footage greater than fifty per centum of the usable square footage of the existing structure except in a case where the existing structure has been substantially destroyed by fire or other casualty;

    8. See N.Y. Real Property Tax Law 489-AAA

  • Recording group: means any vocal or instrumental group at least one of whose members has previously released a commercial sound recording under that group's name and in which such member or members have a legal right by virtue of use or operation under the group name without having abandoned the name or affiliation with the group. See N.Y. New York City Administrative Code 27-636
  • reference and research library resources system: as used in this article means a duly chartered educational institution resulting from the association of a group of institutions of higher education, libraries, non-profit educational institutions, hospitals, and other institutions organized to improve reference and research library resources service. See N.Y. New York City Administrative Code 27-866
  • Regional or joint transportation system: means a transportation system in which a school district participates pursuant to a contract executed in accordance with paragraph h of subdivision twenty-five of section seventeen hundred nine of this chapter. See N.Y. New York City Administrative Code 27-2056
  • Registered resident: means a person who passed a funeral directing examination and who is duly registered as such with the department while in the employ of a registered funeral firm and who is engaged in the practice of funeral directing under the supervision of a licensed funeral director or undertaker and embalmer; provided, however, that a registered resident shall not have authority to sign any form or document required by law which requires the signature of a licensed funeral director or make funeral arrangements or own or manage a funeral firm. See N.Y. Public Health Law 3400
  • Regular exemption area: means an area in which a regular exemption from taxes in accordance with subdivision three of section four hundred eighty-nine-bbbb of this title shall be available to a recipient who performs commercial construction work. See N.Y. Real Property Tax Law 489-AAAA
  • Regular school year: means all of the months of the calendar year exclusive of July and August. See N.Y. Penal Law 55.10
  • Reinsurance: means cessions qualifying for credit under section six thousand nine hundred six of this article. See N.Y. Real Property Tax Law 987
  • REIT: means a real estate investment trust as defined in section eight hundred fifty-six of the internal revenue code. See N.Y. New York City Administrative Code 11-601
  • related income or earnings tax statute: means any law, ordinance or resolution imposed pursuant to the authority of article thirty, thirty-a or thirty-b of this chapter or article two-E of the general city law, while such article two-E shall remain in full force and effect. See N.Y. Tax Law 1800
  • related statute: means any tax imposed by any law, ordinance or resolution enacted pursuant to the authority of this chapter or article two-E of the general city law, while such article two-E shall remain in full force and effect, and administered by the tax commission. See N.Y. Tax Law 1800
  • Relative guardian: shall mean a person or persons who was appointed, as a guardian or permanent guardian for a child after entering into an agreement with a social services official for the receipt of payments and services in accordance with this title. See N.Y. Social Services Law 458-A
  • Relocation: means the removal of all or substantially all of the industrial or commercial operations of an employer to a different location fifty miles or more away. See N.Y. Tax Law 1262-A
  • Remediate: shall mean the reduction or elimination of a lead-based paint hazard through the wet scraping and repainting, removal, encapsulation, enclosure, or replacement of lead-based paint, or other method approved by the commissioner of health and mental hygiene. See N.Y. New York City Administrative Code 27-2056.2
  • Renovation exemption area: means the area specified in paragraph (d) of subdivision five of section four hundred eighty-nine-cccc of this title in which a renovation exemption from taxes in accordance with subdivision five of section four hundred eighty-nine-bbbb of this title shall be available to a recipient who performs renovation construction work. See N.Y. Real Property Tax Law 489-AAAA
  • Reorganized insurer: means the stock life insurer into which a mutual life insurer has been reorganized in accordance with the provisions of this article. See N.Y. Retirement & Social Security Law 73
  • Reorganizing insurer: means , in the case of a plan of reorganization of a mutual life insurer under this article, the mutual life insurer that is reorganizing pursuant to such plan. See N.Y. Retirement & Social Security Law 73
  • Representative: means an exclusive representative within the meaning of section 9(a) or 8(f) of the National Labor Relations Act (29 U. See N.Y. Tax Law 1262-A
  • representatives: includes a labor organization or an individual whether or not employed by the employer of those whom he represents. See N.Y. Tax Law 684
  • Reproduction: means a copy, in any medium, of a work of fine art, that is displayed or published under circumstances that, reasonably construed, evinces an intent that it be taken as a representation of a work of fine art as created by the artist. See N.Y. New York City Administrative Code 27-523
  • Reproduction right: means a right to reproduce, prepare derivative works of, distribute copies of, publicly perform or publicly display a work of fine art. See N.Y. New York City Administrative Code 27-523
  • Resale: means any sale of a ticket for entrance to a place of entertainment located within the boundaries of the state of New York other than a sale by the operator or the operator's agent who is expressly authorized to make first sales of such tickets. See N.Y. New York City Administrative Code 27-606
  • Resident: means a person to whom a contractual obligation is owed and who either: (1) resides in this state on the date of entry of a court order of liquidation or rehabilitation with respect to a member insurer that is an impaired or insolvent insurer; or (2) resided in this state at the time a member insurer issued a covered policy to such person. See N.Y. Retirement & Social Security Law 19-A
  • Resident: means an adult not related to the provider, who, pursuant to a residency agreement with a provider resides in an assisted living or enhanced assisted living residence, as applicable. See N.Y. Public Health Law 4651*2
  • Residential construction work: means the creation, modernization, rehabilitation, expansion or other improvement of dwelling units, other than dwelling units in a hotel, in the portion of mixed-use property to be used for residential purposes. See N.Y. Real Property Tax Law 489-AAAAA
  • Residential property: means property, other than property used for hotel purposes, on which exists or will exist, upon completion of construction work, a building or structure used for residential purposes. See N.Y. Real Property Tax Law 489-AAAA
  • Resource and referral program: shall mean an agency funded pursuant to this title to provide services specified in section four hundred ten-r of this title within a defined geographic area;

    3. See N.Y. Social Services Law 410-P

  • Respondent: means a person against whom a proceeding has been commenced for enforcement of an order for return of a child under the Hague Convention on the Civil Aspects of International Child Abduction or enforcement of a child custody determination. See N.Y. New York City Administrative Code 27-925
  • Restricted activity: means any entertainment activity which the department of finance has identified in regulations promulgated pursuant to a local law enacted pursuant to this title as an activity which, in the public interest, should not be encouraged through the benefits of this title. See N.Y. Real Property Tax Law 489-AAAA
  • Restricted activity: means any entertainment activity which the department of finance has identified in rules as an activity which, in the public interest, should not be encouraged through the benefits of this title. See N.Y. Real Property Tax Law 489-AAAAA
  • Restricted activity: means any entertainment activity that the department has identified in rules promulgated pursuant to a local law

    enacted pursuant to this title as an activity which, in the public interest, should not be encouraged through the benefits of this title. See N.Y. Real Property Tax Law 489-AAAAAA

  • restricted period: shall mean the period of time commencing with the earliest written notice, advertisement or solicitation of a request for proposal, invitation for bids, or solicitation of proposals, or any other method for soliciting a response from offerers intending to result in a procurement contract with a state agency, either house of the state legislature, the unified court system, or a municipal agency, as that term is defined by paragraph (ii) of subdivision (s) of this section, and ending with the final contract award and approval by the state agency, either house of the state legislature, the unified court system, or a municipal agency, as that term is defined by paragraph (ii) of subdivision (s) of this section, and, where applicable, the state comptroller. See N.Y. Tax Law 3013
  • Retail purposes: means any activity that consists predominately of (a) the final sale of tangible personal property or services by a vendor as defined in section eleven hundred one of the tax law, (b) the sale of services that generally involve the physical, mental, and/or spiritual care of individuals or the physical care of the personal property of individuals, (c) retail banking services, or (d) the final sale of food and/or beverage by a vendor as defined in section eleven hundred one of the tax law, including the assembly, processing or packaging of goods, provided that sales of such tangible personal property or services are predominantly to purchasers who personally visit the facilities at which such sales are made or such property and services are provided. See N.Y. Real Property Tax Law 489-AAAAAA
  • Retailer: shall mean any mercantile enterprise which sells to consumers or offers to sell to consumers any men's, women's, children's or infants' apparel, or a section or component of apparel, designed or intended to be worn by any individual consumer. See N.Y. Social Services Law 462-B
  • Retirement allowance: shall mean the pension plus the annuity. See N.Y. New York City Administrative Code 27-2117
  • Retirement board: shall mean the retirement board provided by section five hundred four of this article. See N.Y. New York City Administrative Code 27-2117
  • Retirement fund: shall mean the state teachers' retirement fund for public school teachers of the state of New York as created by chapter one hundred forty of the laws of nineteen hundred ten, chapter four hundred forty-nine of the laws of nineteen hundred eleven, chapter forty-four of the laws of nineteen hundred fourteen, chapter one hundred three of the laws of nineteen hundred nineteen and chapter one hundred sixty-one of the laws of nineteen hundred twenty-three. See N.Y. New York City Administrative Code 27-2117
  • Retirement system: shall mean the New York state teachers' retirement system provided for in section five hundred two of this article. See N.Y. New York City Administrative Code 27-2117
  • Revenue sharing: shall mean any arrangement whereby a lending institution pays a covered institution or an affiliated entity or organization of such covered institution a percentage of the principal of each loan directed towards the lending institution from a borrower at the covered institution. See N.Y. Penal Law 60.21
  • RIC: means a regulated investment company as defined in section eight hundred fifty-one of the internal revenue code. See N.Y. New York City Administrative Code 11-601
  • Risk retention group: means any corporation or other limited liability association formed pursuant to the federal liability risk retention act of 1986:

    (1) whose primary activity consists of assuming and spreading all, or any portion, of the liability exposure of its group members;

    (2) which is organized for the primary purpose of conducting the activity described under paragraph one of this subsection;

    (3) which:

    (A) is chartered and licensed as a liability insurance company and authorized to engage in the business of insurance under the laws of any state; or

    (B) before January first, nineteen hundred eighty-five, was chartered or licensed and authorized to engage in the business of insurance under the laws of Bermuda or the Cayman Islands and, before such date, had certified to the insurance commissioner of at least one state that it satisfied the capitalization requirements of such state, except that any such group shall be considered to be a risk retention group only if it has been engaged in business continuously since such date and only for the purpose of continuing to provide insurance to cover product liability or completed operations liability;

    (4) which does not exclude any person from membership in the group solely to provide for members of such a group a competitive advantage over such a person;

    (5) which:

    (A) has as its owners only persons who comprise the membership of the risk retention group and who are provided insurance by such group; or

    (B) has as its sole owner an organization which has as its members only persons who comprise the membership of the risk retention group and which organization has as its owners only persons who comprise the membership of the risk retention group and who are provided insurance by the risk retention group;

    (6) whose members are engaged in businesses or activities similar or related with respect to the liability of which such members are exposed by virtue of any related, similar, or common business trade, product, services, premises or operations;

    (7) whose activities do not include the provision of insurance other than:

    (A) liability insurance for assuming and spreading all or any portion of the liability of its group members; and

    (B) reinsurance with respect to the liability of any other risk retention group (or any member of such other risk retention group) which is engaged in businesses or activities which meet the requirement described in paragraph six of this subsection for membership in the risk retention group which provides such reinsurance; and

    (8) the name of which includes the phrase "risk retention group". See N.Y. Real Property Tax Law 730

  • Route: means a highway or highways over and upon which a school bus regularly travels in accordance with a schedule maintained for the transportation of pupils from their homes to school. See N.Y. New York City Administrative Code 27-2056
  • rules: shall mean a rule or rules promulgated pursuant to section 1043 of the New York city charter. See N.Y. New York City Administrative Code 27-2056.2
  • safe house: means a residential facility operated by an authorized agency as defined in subdivision ten of section three hundred seventy-one of this article including a residential facility operating as part of an approved runaway program as defined in subdivision four of section five hundred thirty-two-a of the executive law or a not-for-profit agency with experience in providing services to sexually exploited youth and approved in accordance with the regulations of the office of children and family services that provides shelter for sexually exploited children. See N.Y. Social Services Law 447-A
  • salary: means all amounts paid by or for the state as compensation for services rendered by an eligible employee holding a position with the state university or by or for a community college as compensation for services rendered by an eligible employee holding a position at such college. See N.Y. New York City Administrative Code 27-2041
  • salary: means that amount fixed by or pursuant to law and paid by or for an employer to an employee as compensation for services rendered by the employee to the employer. See N.Y. New York City Administrative Code 27-2046.2
  • School bus: means any vehicle or other means of conveyance used for the purpose of transporting pupils. See N.Y. New York City Administrative Code 27-2056
  • School district: means common school districts, to the extent that they provide transportation of students in grades seven through twelve to a school outside the district, consolidated school districts, central school districts, central high school districts, union free school districts, except special act school districts as defined in section four thousand one of this chapter, and city school districts. See N.Y. New York City Administrative Code 27-2056
  • Sculpture: means a three-dimensional fine art object produced, fabricated or carved in multiple from a mold, model, cast, form or other prototype, other than from glass, sold, offered for sale or consigned in, into or from this state for an amount in excess of fifteen hundred dollars. See N.Y. New York City Administrative Code 27-523
  • secretary: shall mean the secretary of the federal department of health, education and welfare. See N.Y. Social Services Law 208
  • Secured bail bond: means a bail bond secured by either:

    (a) Personal property which is not exempt from execution and which, over and above all liabilities and encumbrances, has a value equal to or greater than the total amount of the undertaking; or

    (b) Real property having a value of at least twice the total amount of the undertaking. See N.Y. New York City Administrative Code 27-574

  • Securing order: means an order of a court committing a principal to the custody of the sheriff, or fixing bail, or releasing him on his own recognizance. See N.Y. New York City Administrative Code 27-574
  • Separate account subsidiary: means a subsidiary acquired or held under section four thousand two hundred forty of this chapter. See N.Y. Public Housing Law 565
  • Service: shall mean the child care review service created by this title. See N.Y. Social Services Law 441
  • Service: shall mean actual teaching or supervision by the teacher during regular school hours of the day, and shall mean governmental service in the state of New York in another capacity where the teacher was a member of the New York state employees retirement system, and where such service was credited to the teacher in the said New York state employees retirement system. See N.Y. New York City Administrative Code 27-2117
  • Service contract: means a contract or agreement, for a separate or additional consideration, for a specific duration to perform the repair, replacement or maintenance of property, or indemnification for repair, replacement or maintenance, due to a defect in materials or workmanship or wear and tear, with or without additional provision for indemnity payments for incidental damages, provided any such indemnity payment per incident shall not exceed the purchase price of the property serviced. See N.Y. Retirement & Social Security Law 63-A
  • Service contract reimbursement insurance policy: means a policy of service contract reimbursement insurance. See N.Y. Retirement & Social Security Law 63-A
  • service work: means work performed by a building service employee, but does not include work performed for a contractor under a contract for the furnishing of services by radio, telephone, telegraph or cable companies; and any contract for public utility services, including electric light and power, water, steam and gas. See N.Y. Social Services Law 461-A
  • short-term safe house: means a residential facility operated by an authorized agency as defined in subdivision ten of section three hundred seventy-one of this article including a residential facility operating as part of a runaway and homeless youth crisis services program as defined in subdivision four of section five hundred thirty-two-a of the executive law or a not-for-profit agency with experience in providing services to sexually exploited youth and approved in accordance with the regulations of the office of children and family services that provides emergency shelter, services and care to sexually exploited children including food, shelter, clothing, medical care, counseling and appropriate crisis intervention services at the time they are taken into custody by law enforcement and for the duration of any legal proceeding or proceedings in which they are either the complaining witness or the subject child. See N.Y. Social Services Law 447-A
  • Show: shall include a flea market, craft show, antique show, coin show, stamp show, comic book show, fair and any similar show, whether held regularly or of a temporary nature, at which more than one vendor displays for sale or sells tangible personal property or services subject to tax. See N.Y. Tax Law 1131
  • Show promoter: shall include any person who, either directly or indirectly, rents, leases or grants a license to use space to any person for the display for sale or for the sale of tangible personal property or services subject to tax, at more than three shows during the calendar year, or who operates more than three shows during the calendar year. See N.Y. Tax Law 1131
  • Show vendor: shall include any person who displays for sale or sells, at a show, tangible personal property or services subject to tax. See N.Y. Tax Law 1131
  • Signed: means autographed by the artist's own hand, and not by mechanical means of reproduction, after the multiple was produced, whether or not the master was signed or unsigned. See N.Y. New York City Administrative Code 27-523
  • Social services official: shall mean a county commissioner of social services, a city commissioner of social services, or an Indian tribe with which the department has entered into an agreement to provide adoption services in accordance with subdivision two of section thirty-nine of this chapter. See N.Y. Social Services Law 451
  • Social services official: shall mean a county commissioner of social services, a city commissioner of social services, or an Indian tribe with which the office of children and family services has entered into an agreement to provide foster care services in accordance with subdivision two of section thirty-nine of this chapter. See N.Y. Social Services Law 458-A
  • Solar electric generating system: shall mean a system that uses solar energy to generate electricity. See N.Y. Real Property Tax Law 499-AAAA
  • Special assessing unit: shall mean an assessing unit with a population of one million or more. See N.Y. Real Property Tax Law 701
  • Special exemption area: means an area in which the commission has determined that a special exemption from real property taxes in accordance with subdivision two of section four hundred eighty-nine-bbbb of this title shall be available to a recipient who performs commercial construction work and, in addition, means the area specified in paragraph (d) of subdivision four of section four hundred eighty-nine-cccc of this title. See N.Y. Real Property Tax Law 489-AAAA
  • Species: means a group of organisms all of which have a high degree of physical and genetic similarity, generally interbreed only among themselves, and show persistent differences from members of allied groups of organisms. See N.Y. New York City Administrative Code 11-659
  • State: means any state of the United States or the District of Columbia. See N.Y. Real Property Tax Law 730
  • State agency: shall mean any state board, body, bureau, commission, council, department, public authority, public corporation, division, office, or other governmental entity performing a governmental or proprietary function for the state, but shall not include the legislature. See N.Y. New York City Administrative Code 27-509
  • State agency: means any state board, body, bureau, commission, council, department, public authority, public corporation, division, office or other governmental entity performing a governmental or proprietary function for the state. See N.Y. New York City Administrative Code 27-521.12
  • state agency: shall mean any department, board, bureau, commission, division, office, council, committee or officer of the state, whether permanent or temporary, or a public benefit corporation or public authority at least one of whose members is appointed by the governor, authorized by law to make rules or to make final decisions in adjudicatory proceedings but shall not include the judicial branch or agencies created by interstate compact or international agreement. See N.Y. Tax Law 3013
  • state salary: means all amounts paid by or for the state as compensation for services rendered by an eligible employee. See N.Y. New York City Administrative Code 27-765
  • state university: means the state university of New York and the term "community college" means a college established and operated under article one hundred twenty-six of this chapter. See N.Y. New York City Administrative Code 27-2041
  • State university health care facility: shall mean a hospital, as defined in section twenty-eight hundred one of the public health law, operated by the state university, or a clinic, as defined in subdivision six of this section, of a state university health sciences center at Brooklyn, Buffalo, Stony Brook and Syracuse, or the College of Optometry. See N.Y. New York City Administrative Code 27-2007
  • Stock holding company: means a corporation incorporated under the laws of any jurisdiction in the United States, at least fifty-one percent of the voting stock of which is owned, directly or through another stock holding company, by a mutual holding company and which holds, directly or indirectly, voting stock in at least one reorganized insurer. See N.Y. Retirement & Social Security Law 73
  • Storage: means any school bus garage facilities or sites which may be approved by the commissioner. See N.Y. New York City Administrative Code 27-2056
  • Student: shall mean any individual who is enrolled at least half-time, as defined by the commissioner, in a two year, four year, graduate or professional degree granting or certificate program at an eligible college. See N.Y. New York City Administrative Code 27-902
  • subchapter K limited liability company: shall mean a limited liability company

     classified as a partnership for federal income tax purposes. See N.Y. Tax Law 601
  • Subject of the report: means any parent of, guardian of, or other person eighteen years of age or older legally responsible for, as defined in subdivision (g) of section one thousand twelve of the family court act, a child reported to the statewide central register of child abuse and maltreatment who is allegedly responsible for causing injury, abuse or maltreatment to such child or who allegedly allows such injury, abuse or maltreatment to be inflicted on such child; or a director or an operator of, or employee or volunteer in, a home operated or supervised by an authorized agency, the office of children and family services, or in a family day-care home, a day-care center, a group family day care home, a school-age child care program or a day-services program who is allegedly responsible for causing injury, abuse or maltreatment to a child who is reported to the statewide central register of child abuse or maltreatment or who allegedly allows such injury, abuse or maltreatment to be inflicted on such child;

    5. See N.Y. Social Services Law 412

  • subpoena: includes a "subpoena duces tecum. See N.Y. New York City Administrative Code 27-640
  • Subsidiary: means subsidiaries of the types described in subsection (b) of section one thousand seven hundred four of this article and subsidiaries acquired or held under this article, section one thousand four hundred five or section four thousand two hundred forty of this chapter, but shall not include a subsidiary acquired or held under section one thousand four hundred four of this chapter or a subsidiary acquired or held by an insurer authorized to make investments by subsection (c) of section one thousand four hundred three of this chapter. See N.Y. Public Housing Law 565
  • Subsidiary: shall mean an entity that is controlled directly, or indirectly through one or more intermediaries, by a contractor or subcontractor or by the contractor's parent company. See N.Y. Social Services Law 456
  • Subsidiary: shall mean an entity that is controlled directly, or indirectly through one or more intermediaries, by a contractor or subcontractor or the contractor's parent company. See N.Y. Social Services Law 461-A
  • Substantially owned-affiliated entity: means , in relation to any asbestos contractor, any (a) parent company of the asbestos contractor, (b) subsidiary of the asbestos contractor, (c) successor of the asbestos contractor, (d) entity in which the parent company of the asbestos contractor owns more than fifty percent of the voting stock, (e) entity in which one or more of the top five shareholders of the asbestos contractor individually or collectively also owns a controlling share of the voting stock, or (f) entity which exhibits any other indicia of control over the asbestos contractor or over which the asbestos contractor exhibits control, regardless of whether the controlling party or parties have any identifiable or documented ownership interest. See N.Y. Tax Law 1827
  • Substantially owned-affiliated entity: shall mean the parent company of the contractor or subcontractor, any subsidiary of the contractor or subcontractor, or any entity in which the parent of the contractor or subcontractor owns more than fifty percent of the voting stock, or an entity in which one or more of the top five shareholders of the contractor or subcontractor individually or collectively also owns a controlling share of the voting stock, or an entity which exhibits any other indicia of control over the contractor or subcontractor or over which the contractor or subcontractor exhibits control, regardless of whether or not the controlling party or parties have any identifiable or documented ownership interest. See N.Y. Social Services Law 456
  • Substantially-owned affiliated entity: shall mean the parent company of the contractor or subcontractor, any subsidiary of the contractor or subcontractor, or any entity in which the parent of the contractor or subcontractor owns more than fifty percent of the voting stock, or an entity in which one or more of the top five shareholders of the contractor or subcontractor individually or collectively also owns a controlling share of the voting stock, or an entity which exhibits any other indicia of control over the contractor or subcontractor or over which the contractor or subcontractor exhibits control, regardless of whether or not the controlling party or parties have any identifiable or documented ownership interest. See N.Y. Social Services Law 461-A
  • Successor: shall mean an entity engaged in work substantially similar to that of the predecessor, where there is substantial continuity of operation with that of the predecessor. See N.Y. Social Services Law 456
  • Successor: shall mean an entity engaged in work substantially similar to that of the predecessor, where there is substantial continuity of operation with that of the predecessor. See N.Y. Social Services Law 461-A
  • Successor guardian: shall mean a person or persons that is approved by a local social services district to receive payments pursuant to this title in accordance with subparagraph (ii) of paragraph (b) of subdivision five of section four hundred fifty-eight-b of this title and that has been named in the agreement in effect between the relative guardian and social services official for kinship guardianship assistance payments pursuant to this title who shall provide care and guardianship for a child in the event of death or incapacity of the relative guardian, as set forth in section four hundred fifty-eight-b of this title, who has assumed care for and is the guardian or permanent guardian of such child, provided that such person was appointed guardian or permanent guardian of such child by the court following, or due to, the death or incapacity of the relative guardian. See N.Y. Social Services Law 458-A
  • Successor in interest: shall mean a "personal representative" "testamentary beneficiary" trustee or beneficiary of a "lifetime trust" or an "heir" (including heirs who acquire the work of fine art, craft or print from the artist or craftsperson or from another heir or beneficiary of the artist or craftsperson), which terms shall have the same meanings as set forth in the estates, powers and trusts law. See N.Y. New York City Administrative Code 27-523
  • Summary plan description: means the certificate of coverage or booklet delivered to employees or retirees enrolled in the plan, summarizing the essential terms and conditions of coverage for employees or retirees and their dependents. See N.Y. Real Property Tax Law 511
  • Superintendent: means the superintendent of financial services of this state. See N.Y. Real Property Tax Law 730
  • Supervision: means the oversight of a licensed radiologic technologist by a licensed practitioner acting within the limits specified in the law under which the practitioner is licensed. See N.Y. Public Health Law 3501
  • Supplemental materials: means materials that supplement the primary textbook or textbooks that come in the form of another book, online technologies, a workbook, CD-ROM, or any other format, and that can be used by a faculty member or a student during the teaching of a course. See N.Y. Penal Law 70.45
  • Supplemental security income benefits: shall mean payments made by the secretary of the federal department of health, education and welfare to aged, blind and disabled persons pursuant to title sixteen of the federal social security act. See N.Y. Social Services Law 208
  • supplemental security income benefits: means payments made by the secretary of the federal department of health, education and welfare to aged, blind and disabled persons pursuant to title sixteen of the social security act. See N.Y. Social Services Law 300
  • supplements: means fringe benefits including medical or hospital care, pensions on retirement or death, compensation for injuries or illness resulting from occupational activity, or insurance to provide any of the foregoing, unemployment benefits, life insurance, disability and sickness insurance, accident insurance, vacation and holiday pay, costs of apprenticeship or other similar programs and other bona fide fringe benefits not otherwise required by federal, state or local law to be provided by the contractor or subcontractor. See N.Y. Social Services Law 461-A
  • Supported employment: means paid competitive work performed by individuals with severe disabilities who require intensive support services to obtain such employment and extended support to sustain such employment, and which is performed in an integrated setting which

    provides regular interactions with individuals who do not have disabilities, other than paid caregivers. See N.Y. Penal Law 120.55

  • Supported employment services: means support services needed by individuals with severe disabilities to obtain and sustain supported employment. See N.Y. Penal Law 120.55
  • Surety: means an obligor who is not a principal. See N.Y. New York City Administrative Code 27-574
  • Surety bond: means a bail bond in which the obligor or obligors consist of one or more sureties or of one or more sureties and the principal. See N.Y. New York City Administrative Code 27-574
  • Surrogate: shall mean the surrogate of any county in the state and any other judicial officer while acting in the capacity of surrogate. See N.Y. New York City Administrative Code 27-943
  • Syndication: shall mean all forms, methods and devices for pooling of investment funds for the chief purpose of participating in a theatrical production company, as defined herein. See N.Y. New York City Administrative Code 27-593
  • tangible personal property: means corporeal personal property, including money held for numismatic purposes, and does not include deposits in banks, mortgages, debts, receivables, shares of stock, bonds, notes, credits, evidences of an interest in property, evidences of debt, or choses in action generally. See N.Y. Tax Law 951-A
  • Tax: shall include any tax imposed by sections eleven hundred five, or eleven hundred ten, and any amount payable to the tax commission by a person required to file a return, as provided in section eleven hundred thirty-seven. See N.Y. Tax Law 1131
  • Tax appeals tribunal: means the tax appeals tribunal established by section one hundred sixty-eight of the charter. See N.Y. New York City Administrative Code 11-601
  • Tax district: means a county, city, town, village, school district or special district by or on behalf of which a tax or special ad valorem levy is imposed. See N.Y. Real Property Tax Law 729
  • tax district: as used in this title means (a) a county, city, town, village, school district or special district, having the power to levy, assess and enforce the collection of taxes, special ad valorem levies, special assessments or other charges imposed upon real property by or on behalf of a municipal corporation or special district or (b) a city school district governed by article fifty-one of the education law. See N.Y. Real Property Tax Law 910
  • Tax district: means : (a) a county, other than (i) a county for which the cities and towns enforce delinquent taxes pursuant to the county administrative code, or (ii) a county wholly contained within a city;

    (b) a city, other than a city for which the county enforces delinquent taxes pursuant to the city charter;

    (c) a village, other than a village for which the county enforces delinquent taxes pursuant to section fourteen hundred forty-two of this chapter; or

    (d) a town in a county in which towns enforce delinquent taxes pursuant to the county administrative code. See N.Y. Real Property Tax Law 1102

  • tax fraud act: means willfully engaging in an act or acts or willfully causing another to engage in an act or acts pursuant to which a person:

    (1) fails to make, render, sign, certify, or file any return or report required under this chapter or any regulation promulgated under this chapter within the time required by or under the provisions of this chapter or such regulation;

    (2) knowing that a return, report, statement or other document under this chapter contains any materially false or fraudulent information, or omits any material information, files or submits that return, report, statement or document with the state or any political subdivision of the state, or with any public office or public officer of the state or any political subdivision of the state;

    (3) knowingly supplies or submits materially false or fraudulent information in connection with any return, audit, investigation, or proceeding or fails to supply information within the time required by or under the provisions of this chapter or any regulation promulgated under this chapter;

    (4) engages in any scheme to defraud the state or a political subdivision of the state or a government instrumentality within the state by false or fraudulent pretenses, representations or promises as to any material matter, in connection with any tax imposed under this chapter or any matter under this chapter;

    (5) fails to remit any tax collected in the name of the state or on behalf of the state or any political subdivision of the state when such collection is required under this chapter;

    (6) fails to collect any tax required to be collected under articles twelve-A, eighteen, twenty, twenty-two, twenty-eight or twenty-eight-A of this chapter, or pursuant to the authority of article twenty-nine of this chapter;

    (7) with intent to evade any tax fails to pay that tax; or

    (8) issues an exemption certificate, interdistributor sales certificate, resale certificate, or any other document capable of evidencing a claim that taxes do not apply to a transaction, which he or she does not believe to be true and correct as to any material matter, which omits any material information, or which is false, fraudulent, or counterfeit. See N.Y. Tax Law 1801

  • Tax levying body: means the governing board of a municipal corporation which annexes a warrant for the collection of taxes to a final assessment roll. See N.Y. Real Property Tax Law 550
  • Tax roll: means a final assessment roll upon which taxes have been extended and to which a warrant has been annexed. See N.Y. Real Property Tax Law 550
  • taxable assessed value: means the assessed valuation of real property less partial exemptions. See N.Y. Real Property Tax Law 522
  • taxable assessed value: means the assessed valuation of real property less partial exemptions. See N.Y. Real Property Tax Law 701
  • taxable assessed value: means the assessed valuation of real property less partial exemptions. See N.Y. Real Property Tax Law 729
  • Taxable income: means the amount of combined net taxable income, if any, of both parents computed in accordance with the provisions of section six hundred eleven of the tax law computed without the benefit of the modification of federal adjusted gross income for nonpublic school tuition pursuant to paragraph (14) of subsection (c) of section six hundred twelve of the tax law, for the year for which a tuition reimbursement payment is sought. See N.Y. Penal Law 55.10
  • Taxable year: means the taxpayer's taxable year for federal income tax purposes. See N.Y. New York City Administrative Code 11-1901
  • Taxation: means an ad valorem levy or special assessment for which public utility mass real property is otherwise liable pursuant to this chapter. See N.Y. Real Property Tax Law 499-HHHH
  • Taxation: means an ad valorem levy or special assessment for which energy-related public utility mass real property is otherwise liable pursuant to this chapter. See N.Y. Real Property Tax Law 499-TTTT
  • taxation: shall be construed to include special assessments. See N.Y. Real Property Tax Law 530
  • taxation: means an ad valorem charge or special ad valorem levy imposed upon real property by or on behalf of a county, city, town, village, school district or special district. See N.Y. Real Property Tax Law 489-B
  • taxation: means an ad valorem charge or special ad valorem levy imposed upon real property by or on behalf of a county, city, town, village, school district or special district. See N.Y. Real Property Tax Law 489-BB
  • taxes: means a charge imposed upon real property by or on behalf of a county, city, town, village or school district for municipal or school district purposes, including a special ad valorem levy, special assessment or any similar charge. See N.Y. Real Property Tax Law 952
  • taxes: as used in this title shall include special assessments which are levied by the county legislative body at the time and in the manner provided by law for the levy of county and town taxes. See N.Y. Real Property Tax Law 972
  • Taxing jurisdiction: shall mean any of the several states, the District of Columbia, or any territory or possession of the United States, any municipality, city, county, township, parish, transportation district, or assessment jurisdiction, or any other political subdivision within the territorial limits of the United States with the authority to impose a tax, charge, or fee. See N.Y. Tax Law 1101
  • Taxpayer: means any corporation, association or other entity or individual subject to tax under this chapter;

    2. See N.Y. New York City Administrative Code 11-601

  • taxpayer: means the estate of the decedent and any other person subject to or liable for any tax imposed by this article. See N.Y. Tax Law 951-A
  • Teacher: shall mean any regular teacher, special teacher, including any school librarian or physical training teacher, principal, vice-principal,

    supervisor,

    supervisory

    principal,

    director, superintendent, city superintendent, assistant city superintendent, district superintendent and other member of the teaching or professional staff of any class, public school, vocational school, truant reformatory school or parental school, and of any or all classes of schools within the state of New York, including schools on the Indian reservation, conducted under the order and superintendence of and wholly or partly at the expense of the New York state education department or of a duly elected board of education, board of school directors or board of trustees of the state or of any city or school district thereof, provided that no person shall be deemed a teacher within the meaning of this article who is not so employed for full time outside vacation periods. See N.Y. New York City Administrative Code 27-2117

  • Temporary commercial incentive area boundary commission: means a commission as defined in section four hundred eighty-nine-gggggg of this title. See N.Y. Real Property Tax Law 489-AAAAAA
  • Temporary vendor: shall include any person who makes sales of tangible personal property or services subject to tax (other than at a show or entertainment event) in not more than two consecutive quarterly periods in any twelve month period, as such quarterly periods are described in subdivision (b) of section eleven hundred thirty-six of this article. See N.Y. Tax Law 1131
  • tenant: includes "expansion tenant" "new tenant" and "renewal tenant. See N.Y. Real Property Tax Law 499-A
  • tenant: includes "expansion tenant" "new tenant" and "renewal tenant. See N.Y. Real Property Tax Law 499-AA
  • test: means any test that is given in New York at the expense of the test subject and designed for use and used in the process of selection for post-secondary or professional school admissions. See N.Y. New York City Administrative Code 27-998
  • Test agency: means any organization, association, corporation, partnership, or individual or person that develops, sponsors or administers a test. See N.Y. New York City Administrative Code 27-998
  • Test form: means the test booklet or instrument used for each part of each test. See N.Y. New York City Administrative Code 27-998
  • Test subject: means an individual to whom a test is administered. See N.Y. New York City Administrative Code 27-998
  • Test year: means the twelve-month period commencing September first during which the test agency administers a particular test. See N.Y. New York City Administrative Code 27-998
  • Testimonial room: means any room, separate and apart from the courtroom, which is furnished comfortably and less formally than a courtroom and from which the testimony of a vulnerable child witness can be transmitted to the courtroom by means of live, two-way closed-circuit television. See N.Y. New York City Administrative Code 27-272
  • Textbook: means any textbook that is adopted for a course, as determined by the faculty member or members or entity charged with choosing that textbook. See N.Y. Penal Law 70.45
  • theatrical production: shall mean those live-staged dramatic productions, dramatic-musical productions and concerts, as defined in this subdivision, which hereafter are shown to the public for profit and which are financed wholly or in part by the offering or sale in or from this state, directly, or through agents or distributors, of investment agreements, evidences of interest, limited partnerships, producer shares, equity or debt securities, pre-organization subscriptions or any other syndication participation, when any persons are offered, solicited to purchase or sell, directly or indirectly, such syndication interests for moneys or services within or from the state of New York; provided, however, that for purposes of paragraphs (h) and (i) of this subdivision a "theatrical production" shall mean any live-staged dramatic production, dramatic-musical production or concert which is presented to the public in a place of entertainment as defined in this subdivision. See N.Y. New York City Administrative Code 27-593
  • theatrical production company: shall mean any entity formed to (i) develop, produce, invest in or otherwise exploit, or any combination thereof, one or more specified or nonspecified theatrical productions, and (ii) conduct all activities related thereto. See N.Y. New York City Administrative Code 27-593
  • this chapter: includes any "related statute" or any "related income or earnings tax statute" as defined in section eighteen hundred of this article. See N.Y. Tax Law 1801
  • this city: as used in this chapter means the city of New York; "tax commission" as used in this chapter means the tax commission of the state of New York; and "state" or "this state" as used in this chapter means the state of New York. See N.Y. New York City Administrative Code 11-1707
  • this state: means the state of New York;

    3. See N.Y. New York City Administrative Code 11-601

  • This state: means the state of New York. See N.Y. New York City Administrative Code 11-1901
  • Ticket: means any evidence of the right of entry to any place of entertainment. See N.Y. New York City Administrative Code 27-606
  • Ticket office: means a building or other structure located other than at the place of entertainment, at which the operator or the operator's agent offers tickets for first sale to the public. See N.Y. New York City Administrative Code 27-606
  • Toxic substance: means any substance which is listed in the latest printed edition of the national institute for occupational safety and health registry of toxic effects of chemical substances or has yielded positive evidence of acute or chronic health hazards in human, animal or other biological testing. See N.Y. Tax Law 1812-E
  • Treasury shares: means shares which have been issued, have been subsequently acquired, and are retained uncancelled by the corporation. See N.Y. New York City Administrative Code 27-728
  • Trust: shall mean the trust created by section 54. See N.Y. New York City Administrative Code 27-656
  • Tuition: means the amount actually paid by a parent for the enrollment of a pupil at a nonpublic school for the calendar year for which a tuition reimbursement payment is sought. See N.Y. Penal Law 55.10
  • Tuition savings agreement: shall mean an agreement between the comptroller or a financial organization and the account owner. See N.Y. Penal Law 70.02
  • Turnover: shall mean the occupancy of a dwelling unit subsequent to the termination of a tenancy and the vacatur by a prior tenant of such dwelling unit. See N.Y. New York City Administrative Code 27-2056.2
  • Underlying defect: shall mean a physical condition in a dwelling or dwelling unit that is causing or has caused paint to peel or a painted surface to deteriorate or fail, such as a structural or plumbing failure that allows water to intrude into a dwelling or dwelling unit. See N.Y. New York City Administrative Code 27-2056.2
  • Undertaker: means a person to whom a valid license as such has been duly issued. See N.Y. Public Health Law 3400
  • Undertaking: means the care, disposal, transportation, burial or cremation by any means other than embalming of the body of a deceased person. See N.Y. Public Health Law 3400
  • Unearned income: shall mean all other income, in accordance with the regulations of the department. See N.Y. Social Services Law 208
  • unfair labor practice: means only those unfair labor practices listed in section seven hundred four. See N.Y. Tax Law 684
  • unfounded report: means any report made pursuant to this title unless an investigation determines that some credible evidence of the alleged abuse or maltreatment exists;

    7. See N.Y. Social Services Law 412

  • University centers: shall mean the university centers at Albany, Binghamton, Buffalo and Stony Brook. See N.Y. New York City Administrative Code 27-2007
  • Unlawful entry: means :

    (a) an entry on the taxable portion of the assessment roll or the tax roll, or both, of the assessed valuation of real property which, except for the provisions of section four hundred ninety of this chapter, is wholly exempt from taxation; or

    (b) an entry on an assessment roll or a tax roll, or both, of the assessed valuation of real property which is entirely outside the boundaries of the assessing unit, the school district or the special district in which the real property is designated as being located, but not an entry on an assessment roll or a tax roll, or both, of the assessed valuation of real property assessed pursuant to subdivisions two through five of section five hundred of this article; or

    (c) an entry of assessed valuation on an assessment roll or on a tax roll, or both, which has been made by a person or body without the authority to make such entry; or

    (d) an entry of assessed valuation of state land subject to taxation on an assessment roll or on a tax roll, or both, which exceeds the assessment of such land approved by the commissioner; or

    (e) an entry of assessed valuation of a special franchise on an assessment roll or on a tax roll, or both, which exceeds the final assessment thereof as determined by the commissioner pursuant to subdivision one of section six hundred six of this chapter, or the full value of that special franchise as determined by the commissioner pursuant to subdivision two of section six hundred six of this chapter adjusted by the final state equalization rate established by the commissioner for the assessment roll upon which that value appears. See N.Y. Real Property Tax Law 550

  • unlawful practice of the law: as used in this article shall include, but is not limited to,

    (a) any act prohibited by penal law sections two hundred seventy, two hundred seventy-a, two hundred seventy-e, two hundred seventy-one, two hundred seventy-five, two hundred seventy-five-a, two hundred seventy-six, two hundred eighty or fourteen hundred fifty-two, or

    (b) any other act forbidden by law to be done by any person not regularly licensed and admitted to practice law in this state, or

    (c) any act punishable by the supreme court as a criminal contempt of court under section seven hundred fifty-B of this chapter. See N.Y. Social Services Law 339

  • Unsecured bail bond: means a bail bond, other than an insurance company bail bond, not secured by any deposit of or lien upon property. See N.Y. New York City Administrative Code 27-574
  • Utility property: means property and equipment as described in paragraphs (c), (d), (e), (f) and (i) of subdivision twelve of section one hundred two of this chapter that is used in the ordinary course of business by its owner or any other entity or property as described in paragraphs (a) and (b) of subdivision twelve of section one hundred two of this chapter that is owned by any entity that uses in the ordinary course of business property and equipment as described in paragraphs (c), (d), (e), (f) and (i) of subdivision twelve of section one hundred two of this chapter, without regard to the classification of such property and equipment for real property tax purposes pursuant to section eighteen hundred two of this chapter, except that any such property and equipment used solely to serve the building to which they are attached shall not be deemed utility property. See N.Y. Real Property Tax Law 489-AAAAAA
  • vendor: includes :

    (A) A person making sales of tangible personal property or services, the receipts from which are taxed by this article;

    (B) A person maintaining a place of business in the state and making sales, whether at such place of business or elsewhere, to persons within the state of tangible personal property or services, the use of which is taxed by this article;

    (C) A person who solicits business either:

    (I) by employees, independent contractors, agents or other representatives; or

    (II) by distribution of catalogs or other advertising matter, without regard to whether such distribution is the result of regular or systematic solicitation, if such person has some additional connection with the state which satisfies the nexus requirement of the United States constitution; and by reason thereof makes sales to persons within the state of tangible personal property or services, the use of which is taxed by this article;

    (D) A person who makes sales of tangible personal property or services, the use of which is taxed by this article, and who regularly or systematically delivers such property or services in this state by means other than the United States mail or common carrier;

    (E) A person who regularly or systematically solicits business in this state by the distribution, without regard to the location from which such distribution originated, of catalogs, advertising flyers or letters, or by any other means of solicitation of business, to persons in this state and by reason thereof makes sales to persons within the state of tangible personal property, the use of which is taxed by this article, if such solicitation satisfies the nexus requirement of the United States constitution;

    (F) A person making sales of tangible personal property, the use of which is taxed by this article, where such person retains an ownership interest in such property and where such property is brought into this state by the person to whom such property is sold and the person to whom such property is sold becomes or is a resident or uses such property in any manner in carrying on in this state any employment, trade, business or profession;

    (G) Any other person making sales to persons within the state of tangible personal property or services, the use of which is taxed by this article, who may be authorized by the commissioner of taxation and finance to collect such tax by part IV of this article;

    (H) The state of New York, any of its agencies, instrumentalities, public corporations (including a public corporation created pursuant to agreement or compact with another state or Canada) or political subdivisions when such entity sells services or property of a kind ordinarily sold by private persons; and

    (I) A seller of tangible personal property or services, the use of which is taxed by this article if either (I) an affiliated person that

    is a vendor as otherwise defined in this paragraph uses in the state trademarks, service marks, or trade names that are the same as those the seller uses; or (II) an affiliated person engages in activities in the state that inure to the benefit of the seller, in its development or maintenance of a market for its goods or services in the state, to the extent that those activities of the affiliate are sufficient to satisfy the nexus requirement of the United States constitution. See N.Y. Tax Law 1101

  • Vocational rehabilitation services: means :

    a. See N.Y. Penal Law 120.55

  • Voluntary authorized agency: shall mean an authorized agency as defined in paragraphs (a) and (c) of subdivision ten of section three hundred seventy-one of this article. See N.Y. Social Services Law 451
  • Voting stock: means capital stock that constitutes voting securities as defined in paragraph forty-five of subsection (a) of section one hundred seven of this chapter. See N.Y. Retirement & Social Security Law 73
  • Vulnerable child witness: means a child witness whom a court has declared to be vulnerable. See N.Y. New York City Administrative Code 27-272
  • Wage: includes allowances in the amount determined in accordance with the provisions of this article for meals, lodging, and other items, service and facilities when furnished by the employer to his employees. See N.Y. Tax Law 635
  • Wage: includes : (a) basic hourly cash rate of pay; and (b) supplements. See N.Y. Social Services Law 461-A
  • Wage: includes allowances, in the amount determined in accordance with the provisions of this article, for gratuities and, when furnished by the employer to employees, for meals, lodging, apparel, and other such items, services and facilities. See N.Y. Tax Law 627-C
  • wage board: means a board created as provided in this article. See N.Y. Tax Law 627-C
  • Wages: means wages as defined in subsection (a) of section thirty-four hundred one of the internal revenue code, except that (1) wages shall not include payments for active service as a member of the armed forces of the United States and shall not include, in the case of a nonresident individual or partner of a partnership doing an insurance business as a member of the New York insurance exchange described in section six thousand two hundred one of the insurance law, any item of income, gain, loss or deduction of such business which is such individual's distributive or pro rata share for federal income tax purposes or which such individual is required to take into account separately for federal income tax purposes, and (2) wages shall include (i) the amount of member or employee contributions to a retirement system or pension fund picked up by the employer pursuant to subdivision f of section five hundred seventeen or subdivision d of section six hundred thirteen of the retirement and social security law or section 13-225. See N.Y. New York City Administrative Code 11-1901
  • Wages: means the earnings of an employee for labor or services rendered, regardless of whether the amount of earnings is determined on a time, piece, commission or other basis. See N.Y. Social Services Law 409-F
  • Watershed agricultural easement: means a watershed conservation easement which allows the land subject to such easement to be utilized in agricultural production. See N.Y. Real Property Tax Law 583
  • Watershed conservation easement: means an easement, covenant, restriction or other interest in real property purchased by or on behalf of the city of New York that is located in those areas of the counties of Delaware, Dutchess, Greene, Putnam, Schoharie, Sullivan, Ulster and Westchester located in the watershed of the New York city water supply, created under and subject to the provisions of article forty-nine of the environmental conservation law which, for the purpose of maintaining the open space, natural condition, or character of the real property in a manner consistent with the protection of water quality generally and the New York city water supply specifically, limits or restricts development, management or use of such real property. See N.Y. Real Property Tax Law 583
  • Week: means a calendar week or a regularly established payroll week. See N.Y. Social Services Law 409-F
  • Window: shall mean the non-glass parts of a window, including but not limited to any window sash, window well, window jamb, window sill, or window molding. See N.Y. New York City Administrative Code 27-2056.2
  • Work agreement: means a job service recruitment or placement order; a farm labor contract or migrant labor registration; an agricultural employment contract executed by the employer or its representative with the Commonwealth of Puerto Rico or with the representatives of a foreign government; an agreement voluntarily entered into by the employer and the worker; or any comparable agreement. See N.Y. Tax Law 635
  • Workplace: means any location away from the home, permanent or temporary, where any employee performs any work-related duty in the course of his employment. See N.Y. Tax Law 1812-E
  • Workshop: means a place where any manufacture or handiwork is carried on and which is operated for the principle purpose of providing gainful employment to severely handicapped persons (a) as an interim step in the rehabilitation process for those who cannot be absorbed in the competitive labor market; or (b) during such time as employment opportunities for them in the competitive labor market do not exist. See N.Y. Penal Law 120.55
  • Worksite employee: means a person having an employment relationship with both the professional employer organization and the client. See N.Y. Tax Law 1847
  • Written instrument: means a written or printed agreement, bill of sale, invoice, certificate of authenticity, catalogue or any other written or printed note or memorandum or label describing the work of fine art or multiple which is to be sold, exchanged or consigned by an art merchant. See N.Y. New York City Administrative Code 27-523
  • X-ray or imaging procedure: means and includes conventional diagnostic x-ray or radiology, computer tomography, angiography, magnetic resonance imaging and ultrasound. See N.Y. Public Health Law 3501