N.Y. Real Property Tax Law 1400 – Date of taxable status
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§ 1400. Date of taxable status. Real property shall be assessed for village purposes according to its condition and ownership as of the first day of January or such other date as may be applicable pursuant to section 5-510 of the village law.
Terms Used In N.Y. Real Property Tax Law 1400
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.