New York Real Property Tax Law Article 1 - SHORT TITLE; DEFINITIONS

• 100 - Short Title.
  This chapter shall be known as the "Real Property Tax Law" and may be cited as "RPTL".
• 102 - Definitions.
  When used in this chapter, unless otherwise expressly stated or unless the context otherwise requires: 1. "Assessing unit" means: (a) a city, town, or county...
• 104 - Electronic Real Property Tax Administration.
  1. Notwithstanding any provision of law to the contrary, the commissioner is hereby authorized to establish standards for electronic real property tax administration (E-RPT). Such...

Last modified: February 3, 2019