N.Y. Real Property Tax Law 308 – Local government defined
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§ 308. Local government defined. "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.
Terms Used In N.Y. Real Property Tax Law 308
- 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
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.