{"data":{"id":"us-ny/n.y.-local-finance-law-139.00","jurisdiction":"us-ny","citation":"N.Y. Local Finance Law § 139.00","heading":"Debt statement to show valuations of taxable real property","body":"§ 139.00. Debt statement to show valuations of taxable real property.\na.  The debt statement of a municipality or school district in a city\nshall contain a computation of the average full valuation of taxable\nreal property of such municipality or school district. The debt\nstatement of the city of New York also shall contain a computation of\nthe average assessed valuation of the taxable real property of such city\nin the event a deduction is claimed pursuant to item (a) of subdivision\nseven of section 136.00 of this chapter.\n  b. The debt statement of a school district, other than a school\ndistrict in a city, shall contain a computation of the full valuation of\nthe real property subject to taxation by the school district.\n  c. The debt statement of a fire district shall contain a computation\nof the full valuation of taxable real property of such fire district.","path":["Local Finance Law","Article 2. Local Indebtedness","Title 10. Statement of Debt-contracting Power of Municipalities, Fire Districts and Certain School Districts"],"source_url":"https://legislation.nysenate.gov/api/3/laws/LFN/139.00","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"a8413aadb8fa751862811b9ddbe6d8402429515f303d176af906757d5f073fb4","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-local-finance-law-138.00","next":"us-ny/n.y.-local-finance-law-140.00"},"notice":"GroundRules: Original legal text. Not legal advice."}