{"data":{"id":"us-ny/n.y.-real-property-tax-law-308","jurisdiction":"us-ny","citation":"N.Y. Real Property Tax Law § 308","heading":"Local government defined","body":"§ 308. Local government defined.  \"Local government\" when used in this\ntitle, unless otherwise expressly stated or unless the context otherwise\nrequires, means a county, city or town with the power to assess real\nproperty for the purpose of taxation.","path":["Real Property Tax Law","Article 3. Taxable Real Property and Standard of Assessment","Title 2. Assessors and Assessor Training"],"source_url":"https://legislation.nysenate.gov/api/3/laws/RPT/308","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"41f656c6af1333bf036c912d382bb0345eef396b12268e950c735e6682c73ef9","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-real-property-tax-law-307-a","next":"us-ny/n.y.-real-property-tax-law-310"},"notice":"GroundRules: Original legal text. Not legal advice."}