Statute · New York Real Property Tax Law
N.Y. Real Prop. Tax Law § 1300 — Definitions
N.Y. Real Prop. Tax Law § 1300
- Type
- Statute
- Source
- New York Real Property Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 1300. Definitions. As used in this article:
Citator
N.Y. Real Prop. Tax Law § 1300 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
§ 1300. Definitions. As used in this article:
1. The term "city school district" shall mean a school district to which article fifty-one of the education law is applicable.
2. The term "city" shall mean a city (a) which is co-terminous with a city school district or (b) in which a city school district is wholly or partly located.