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N.Y. RPT Law § 308

This is the official text of N.Y. RPT Law § 308, part of New York’s RPT Law — part of the compiled statutory law of New York, published by the state as "RPT Law." Browse the sections below, each linked to its official government source.

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Local government defined

Official statutory text

§ 308. Local government defined. "Local government" when used in this\ntitle, unless otherwise expressly stated or unless the context otherwise\nrequires, means a county, city or town with the power to assess real\nproperty for the purpose of taxation.\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.