New York Laws > Real Property Tax > Article 15-C – Systems of Real Property Tax Administration Utilizing Electronic Data Processing
Current as of: 2024 | Check for updates
|
Other versions
Terms Used In New York Laws > Real Property Tax > Article 15-C - Systems of Real Property Tax Administration Utilizing Electronic Data Processing
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.