N.Y. Real Property Tax Law § 910: Tax district

§ 910. Tax district. The term "tax district" as used in this title

means (a) a county, city, town, village, school district or special

district, having the power to levy, assess and enforce the collection of

taxes, special ad valorem levies, special assessments or other charges

imposed upon real property by or on behalf of a municipal corporation or

special district or (b) a city school district governed by article

fifty-one of the education law.