N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8188-1.1

Current through Register Vol. 46, No. 51, December 18, 2024

Section 8188-1.1 - Applicability of Part 8188

(a) Subparts 8188-2, 8188-3 and 8188-5 of this Part apply to:

(1) All cities except:

(i) New York City, Buffalo, Rochester, Yonkers, Syracuse, Albany, Glen Cove, Long Beach and Ithaca; and

(ii) any city which attains a population of 100,000 or more subsequent to the 1970 Federal census and which adopts a local law to provide that section 310 of the Real Property Tax Law shall not be applicable to it.

(2) All towns except towns within Nassau County and Tompkins County.

(3) All counties except Nassau County and the counties within New York City.

(b) Subpart 8188-4 of this Part applies to all counties except Nassau County, Tompkins County and the counties within New York City.

(c) Subpart 8188-8 of this Part applies to all assessors employed by the City of New York as provided in section 8188-8.1 of this Part.

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8188-1.1