Statute · New York Real Property Tax Law
N.Y. Real Prop. Tax Law § 308 — Local government defined
N.Y. Real Prop. Tax Law § 308
- Type
- Statute
- Source
- New York Real Property Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 308. Local government defined. "Local government" when used in this title, unless otherwise expressly stated or unless the context otherwise requires, means a county, city or town with the power to assess real property for the purpose of taxation.
Citator
N.Y. Real Prop. Tax Law § 308 — Local government defined is in force in the current edition of the Code, and nothing recorded condemns it.
§ 308. Local government defined. "Local government" when used in this title, unless otherwise expressly stated or unless the context otherwise requires, means a county, city or town with the power to assess real property for the purpose of taxation.