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