§ 283.01. Short title; definition.  


Latest version.
  • 1.

    This chapter shall be known as the "Westchester County Tax Law," and provides for the assessment of property and the collection of taxes and assessments in the several towns of Westchester County and in the special tax and school districts in such towns and for the payment of certain taxes to the county by such towns and provides also for the sale and transfer of tax liens for such unpaid taxes and assessments and for the foreclosure of such transfers of tax liens.

    2.

    The term "state board" as used in this chapter, means the State Board of Equalization and Assessment, as established by law.

(§ 521 of the Laws of 1948, Ch. 852; amended by the Laws of 1962, Ch. 386)

State law reference

Real property tax generally, Real Property Tax Law; State Commissioner of Taxation and Finance, Tax Law, § 170 et seq.; State Board of Real Property Services, Real Property Tax Law, § 200 et seq.

Cross reference

County Tax Commission, Ch. 122; Department of Assessment, Ch. 125; tax exemption for senior citizens, Ch. 470.