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New York · Through 2026-09-11

N.Y. Real Property Tax Law § 308: Local government defined

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Where this section sits in the code
  1. Real Property Tax Law
  2. Article 3. Taxable Real Property and Standard of Assessment
  3. Title 2. Assessors and Assessor Training

§ 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.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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