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Statutes > New York Laws > RPT - Real Property Tax > Article 3 - TAXABLE REAL PROPERTY AND STANDARD OF ASSESSMENT > Title 2 - (308 - 336) ASSESSORS AND ASSESSOR TRAINING > 308 - Local government defined.

STATE STATUTES & CODES

NEW YORK STATUTES AND CODES

308 - Local government defined.

§ 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.

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