N.Y. Real Property Tax Law § 1624: Construction of article

§ 1624. Construction of article. 1. The provisions of this article

shall be construed liberally, it being the intention of the legislature

that the creation of consolidated assessing units should be encouraged.

2. For purposes of any law pertaining to assessment administration or

related matters, including public access to records, a reference to a

"municipal corporation," a "municipality," a "local government," a "city

or town," or a similar reference shall be construed to include a

consolidated assessing unit as well, unless the context requires

otherwise.