New York § 1260 - 1260Definitions

Full text of New York New York Consolidated Laws § 1260 — 1260Definitions, with citation guidance and answers to common questions.

§ 1260. 1260Definitions

§ 1260. Definitions. For purposes of this article: 1. "City school district" shall mean any school district which is coterminous with, or partly within or wholly within a city having less than one hundred twenty-five thousand inhabitants according to the latest federal census. 2. "Last completed assessment roll" shall mean the assessment rolls last completed, verified and filed by each county, city and town assessor on or before the date upon which the amount to be raised by tax on real estate is actually determined. 3. "Market value surveys" shall mean the statewide studies completed by the commissioner pursuant to section twelve hundred of this chapter and actually used in establishing state equalization rates pursuant to article twelve of this chapter. 4. "Valuation date" shall mean the date as of which full value is estimated for purposes of market value surveys completed pursuant to section twelve hundred of this chapter.

Frequently Asked Questions About New York § 1260

What does New York Consolidated Laws § 1260 cover?

Section 1260 ("1260Definitions") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite New York § 1260?

A common citation format is "New York Consolidated Laws § 1260" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of New York law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.

How does New York § 1260 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in New York.