New York Statutes
§ 308 — Local government defined
New York·Law RPT Real Property Tax·Title 2 Assessors and Assessor Training·Art. 3 Taxable Real Property and Standard of Assessment
§ 308. Local government defined. "Local government" when used in this\ntitle, unless otherwise expressly stated or unless the context otherwise\nrequires, means a county, city or town with the power to assess real\nproperty for the purpose of taxation.\n
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