As used in this article:

Terms Used In N.Y. Real Property Tax Law 1300

  • city: shall mean a city (a) which is co-terminous with a city school district or (b) in which a city school district is wholly or partly located. See N.Y. Real Property Tax Law 1300
  • city school district: shall mean a school district to which article fifty-one of the education law is applicable. See N.Y. Real Property Tax Law 1300

1. The term “city school district” shall mean a school district to which article fifty-one of the education law is applicable.

2. The term “city” shall mean a city (a) which is co-terminous with a city school district or (b) in which a city school district is wholly or partly located.