New York General Municipal Code § 401

Definitions
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§ 401. Definitions. Whenever used in this article, unless a different\nmeaning clearly appears from the context:\n  (a) The term "undertaking" shall include the following\nrevenue-producing undertakings, whether now existing or hereafter\nacquired or constructed: Causeways, tunnels, viaducts, bridges and other\ncrossings; highways, parkways, airports, docks, piers and wharves;\nsystems, plants, works, instrumentalities and properties used or useful\nin connection with (i) the obtaining of a water supply and the\ncollection, treatment and disposal of water for public and private uses,\n(ii) the collection, treatment and disposal of sewage, waste and storm\nwater, and (iii) resource recovery from municipal solid waste through\nthe use of structures, machinery or devices involving the separation,\nextraction and recovery of useable materials, energy or heat; together\nwith all parts of any such undertaking and all appurtenances thereto\nincluding lands, easements, rights of way, contract rights, franchises,\napproaches, connections, dams, reservoirs, sewage disposal plants,\nintercepting sewers, trunk, connecting and other sewer and water mains,\nfiltration works, pumping stations and equipment.\n  (b) The term "municipality" shall mean a county, town, city or\nvillage.\n  (c) The term "governing body" shall mean the board of supervisors of a\ncounty, the town board of a town, the board of estimate and\napportionment or other board performing similar functions in any city\nnow or hereafter having a population of more than eight hundred\nthousand, except that in the city of New York the term governing body\nshall mean the officer or agency vested with power under the charter of\nsuch city or by other law, to act pursuant to this chapter; the city\ncouncil, the common council, the municipal assembly or other legislative\nbody of any other city, and the board of trustees of a village.\n

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