Statute · New York Local Finance Law
N.Y. Local Fin. Law § 139.00 — Debt statement to show valuations of taxable real property
N.Y. Local Fin. Law § 139.00
- Type
- Statute
- Source
- New York Local Finance Law
- Jurisdiction
- New York
- Current through
- Nov 4, 2026 (NY Senate Open Legislation)
§ 139.00. Debt statement to show valuations of taxable real property. a. The debt statement of a municipality or school district in a city shall contain a computation of the average full valuation of taxable real property of such municipality or school district. The debt statement of the city…
Citator
N.Y. Local Fin. Law § 139.00 — Debt statement to show valuations of taxable real property is in force in the current edition of the Code, and nothing recorded condemns it.
§ 139.00. Debt statement to show valuations of taxable real property. a. The debt statement of a municipality or school district in a city shall contain a computation of the average full valuation of taxable real property of such municipality or school district. The debt statement of the city of New York also shall contain a computation of the average assessed valuation of the taxable real property of such city in the event a deduction is claimed pursuant to item (a) of subdivision seven of section 136.00 of this chapter.
b. The debt statement of a school district, other than a school district in a city, shall contain a computation of the full valuation of the real property subject to taxation by the school district.
c. The debt statement of a fire district shall contain a computation of the full valuation of taxable real property of such fire district.