N.Y. GMU Law § 980

§ 980. Definitions. As used in this article:\n (a) "Average full valuation of taxable real property" means the\nvaluation obtained by taking the assessed valuation of taxable real\nproperty in the district as it appears upon the last completed and four\npreceding assessment rolls of the municipality and dividing each by the\napplicable state equalization rate as determined by the commissioner of\ntaxation and finance pursuant to article twelve of the real property tax\nlaw for each of the assessment rolls and dividing the sum of the\nquotients thus obtained by five.\n (b) "District" means a business improvement district established\npursuant to this article.\n (c) "District charge" means a levy imposed on behalf of the district\nas provided in the district plan.\n (d) "District management association" means the association\nestablished pursuant to section nine hundred eighty-m of this article.\n (e) "District plan" or "plan" means a proposal as defined in section\nnine hundred eighty-a of this article.\n (f) "Legislative body" means the local legislative body empowered to\nadopt and amend local laws or ordinances.\n (g) "Municipality" means a city, town or village within the state of\nNew York.\n (h) "Owner" means owner of record.\n (i) "Tenant" means an occupant pursuant to a lease of commercial space\nor a dwelling unit, other than an owner.\n