There is a newer version
of
the New York Laws
2019 New York Laws
RPT - Real Property Tax
Article 16 - Consolidated Assessing Units
1624 - Construction of Article.
Universal Citation: NY Real Prop Tax L § 1624 (2019)
§ 1624. Construction of article. 1. The provisions of this article shall be construed liberally, it being the intention of the legislature that the creation of consolidated assessing units should be encouraged.
2. For purposes of any law pertaining to assessment administration or related matters, including public access to records, a reference to a "municipal corporation," a "municipality," a "local government," a "city or town," or a similar reference shall be construed to include a consolidated assessing unit as well, unless the context requires otherwise.
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