§ 1801 Definitions
§ 1802 Classification of real property in a special assessing unit
§ 1803 Base proportions and adjusted proportions; determinations
§ 1803-A Adjusted base proportions; determination
§ 1803-B Allocation of taxes among classes
§ 1804 Commissioner certifications
§ 1805 Limitation on increases of assessed value of individual parcels
§ 1805-A Assessment of real property damaged by the severe storm that occurred on the twenty-ninth and thirtieth of October, two thousand twelve i…
§ 1805-B Assessment of real property damaged by the severe storm that occurred on the twenty-ninth and thirtieth of October, two thousand twelve i…
§ 1806 Rules and regulations
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Terms Used In New York Laws > Real Property Tax > Article 18 - Preservation of Class Share of Taxes In Municipal Corporations Except Counties Within a City, Included Within the Boundaries of a Special Assessing Unit and Limitation On Increases In Assessments Therein

  • 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.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Statute: A law passed by a legislature.