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New York Consolidated Laws, Real Property Tax Law - RPT § 308. Local government defined

Current as of January 01, 2026 | Updated by Findlaw Staff

“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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Cite this article: FindLaw.com - New York Consolidated Laws, Real Property Tax Law - RPT § 308. Local government defined - last updated January 01, 2026 | https://codes.findlaw.com/ny/real-property-tax-law/rpt-sect-308/

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