§ 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.

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In N.Y. Real Property Tax Law 308

  • 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. See N.Y. Real Property Tax Law 308
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.