ยง 910. Tax district. The term "tax district" as used in this title
means (a) a county, city, town, village, school district or special
district, having the power to levy, assess and enforce the collection of
taxes, special ad valorem levies, special assessments or other charges
imposed upon real property by or on behalf of a municipal corporation or
special district or (b) a city school district governed by article
fifty-one of the education law.