New York Real Property Tax Code § 1300

Definitions
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§ 1300. Definitions. As used in this article:\n  1. The term "city school district" shall mean a school district to\nwhich article fifty-one of the education law is applicable.\n  2. The term "city" shall mean a city (a) which is co-terminous with a\ncity school district or (b) in which a city school district is wholly or\npartly located.\n

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