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2018 New York Laws
TWN - Town
Article 2 - Classification of Towns
10 - Classification of Towns.

Universal Citation: NY Town L § 10 (2018)
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§  10.  Classification  of  towns.  Towns  are  divided  into  classes
  according to population, as shown by the latest federal or state  census
  or enumeration, as follows:

First  class.  Towns  containing a population of ten thousand or more,
  excepting towns in Broome and Suffolk counties, and excepting  also  the
  town  of Potsdam in St. Lawrence county and the town of Ulster in Ulster
  county, and such other towns as may determine to  become  towns  of  the
  first  class  pursuant  to the provisions of this article. Every town in
  the county of Westchester shall be a town of the first class.

Second class. Towns containing a population of less than ten thousand,
  excepting towns in Westchester county  and  such  towns  as  shall  have
  determined to become towns of the first class pursuant to the provisions
  of  this  article.  Every town in the counties of Suffolk and Broome and
  the town of Potsdam in the county of St. Lawrence and the town of Ulster
  in Ulster county shall be a town of the second class.

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