New York Laws
Article 16 - Consolidated Assessing Units
1624 - Construction of Article.

§ 1624. Construction of article. 1. The provisions of this article
shall be construed liberally, it being the intention of the legislature
that the creation of consolidated assessing units should be encouraged.

2. For purposes of any law pertaining to assessment administration or
related matters, including public access to records, a reference to a
"municipal corporation," a "municipality," a "local government," a "city
or town," or a similar reference shall be construed to include a
consolidated assessing unit as well, unless the context requires
otherwise.