§ 102. Definitions. When used in this chapter, unless otherwise\nexpressly stated or unless the context otherwise requires:\n 1. "Assessing unit" means: (a) a city, town, or county with the power\nto assess real property, unless the city, town or county is part of a\nconsolidated assessing unit;\n (b) a consolidated assessing unit; or\n (c) a village as provided in section fourteen hundred two of this\nchapter.\n 2. "Assessment" means a determination made by assessors of (1) the\nvaluation of real property, including the valuation of exempt real\nproperty and (2) whether or not real property is subject to taxation or\nspecial ad valorem levies.\n 3. "Assessors" mean an elected or appointed officer or body of\nofficers charged by law with the duty of assessing real property in an\nassessing unit for the purposes of taxation or special ad valorem\nlevies, for county, city, town, village, school district or special\ndistrict purposes.\n 4. "Board of assessment review" means the body of officers as\nconstituted by subdivision one of section five hundred twenty-three of\nthis chapter and, in the case of villages, by subdivision one of section\nfourteen hundred eight of this chapter which is empowered to hear and\ndetermine complaints in relation to assessments.\n 4-a. "Chief executive officer" means (a) in the case of cities, the\nmayor, except in cities having a city manager in which case it shall\nmean the city manager, (b) in the case of villages, the mayor and (c) in\nthe case of towns, the supervisor.\n 5. "Collecting officer" means an elected or appointed officer of any\nmunicipal corporation or special district authorized by law to receive\nand collect taxes, special ad valorem levies or special assessments.\n 5-a. "Commissioner" means the commissioner of taxation and finance.\n 6. "Comptroller" means the state comptroller.\n 6-a. "Consolidated assessing unit" means an assessing unit established\npursuant to article sixteen of this chapter.\n 7. "County equalization agency" means the board of supervisors,\ncommissioners of equalization or other county agency authorized by this\nchapter or any other law to establish county equalization rates.\n 8. "County equalization rate" means the percentage of full value at\nwhich taxable real property in a city or town is assessed as determined\nby a county equalization agency for purposes of apportioning county real\nproperty taxes.\n 9. "County treasurer" means the chief fiscal officer of a county\ncharged by law with performing the duties of treasurer, by whatever name\nknown or called.\n 9-a. "Infant" or "minor" means a person who has not attained the age\nof eighteen years.\n 9-b. "Department" means the department of taxation and finance.\n 10. "Municipal corporation" means a county, city, town, village or\nschool district.\n 11. "Parcel" means a separately assessed lot, parcel, piece or portion\nof real property, except publicly owned bridges and land used for\nstreet, road, highway or parkway purposes. A parcel shall not be\nbisected by a municipal corporation boundary line except that in a\nspecial assessing unit a parcel may be bisected by a school district or\nvillage boundary line.\n 12. "Real property", "property" or "land" mean and include:\n (a) Land itself, above and under water, including trees and\nundergrowth thereon and mines, minerals, quarries and fossils in and\nunder the same, except mines belonging to the state;\n (b) Buildings and other articles and structures, substructures and\nsuperstructures erected upon, under or above the land, or affixed\nthereto, including bridges and wharves and piers and the value of the\nright to collect wharfage, cranage or dockage thereon;\n (c) Surface, underground or elevated railroads, and railroad\nstructures, substructures and superstructures, tracks and the metal\nthereon, branches, switches and other fixtures permitted or authorized\nto be made, laid or placed in, upon, above or under any public or\npriva
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