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New York Real Property Tax Law Section 308 - Local Government Defined.Legal Research Home > New York Lawyer > Real Property Tax > New York Real Property Tax Law Section 308 - Local Government Defined. § 308. Local government defined. "Local government" when used in this title, unless otherwise expressly stated or unless the context otherwise requires, means a county, city or town with the power to assess real property for the purpose of taxation. Last modified: August 26, 2006 |