New York Statutes

§ 499-AAA — Definitions

New York·Law RPT Real Property Tax·Title 4-B Green Roof Tax Abatement For Certain Properties In a City of One Million or More Persons·Art. 4 Exemptions
§ 499-aaa. Definitions. When used in this title, the following terms\nshall have the following meanings:\n 1. "Applicant" shall mean (a) with respect to an eligible building\nheld in the cooperative or condominium form of ownership, the board of\nmanagers of a condominium or the board of directors of a cooperative\napartment corporation, or (b) with respect to any other eligible\nbuilding, the owner of such building.\n 2. "Application for tax abatement" shall mean an application for a\ngreen roof tax abatement pursuant to section four hundred\nninety-nine-ccc of this title.\n 3. "Architect" shall mean a person licensed and registered to practice\nthe profession of architecture under the education law.\n 4. "Compliance period" shall mean the tax year in which a tax\nabatement is taken

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