Home/New York/Statutes/Law RPT: Real Property Tax/Title 2: Assessors and Assessor Training/Art. 3: Taxable Real Property and Standard of Assessment/§ 308
New York Statutes

§ 308 — Local government defined

New York § 308
JurisdictionNew York
Law RPTReal Property Tax
Title 2Assessors and Assessor Training
Art. 3Taxable Real Property and Standard of Assessment

This text of New York § 308 (Local government defined) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.Y. Real Property Tax § 308 (2026).

Text

§ 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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Nearby Sections

8
§ 300
Property subject to taxation
§ 301
Valuation date
§ 302
Taxable status date
§ 304
Subject of assessment
§ 305
Assessment methods and standard
§ 305-A
Assessment using the comparable sales, income capitalization or cost method
§ 307-A
Additional tax on class one property
§ 308
Local government defined
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Bluebook (online)
New York § 308, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/RPT/308.