Section 11-2701. Definitions

When used in this chapter, the following terms
  shall mean or include:
    1.  "Person."  An  individual,  partnership,   society,   association,
  joint-stock  company,  corporation,  estate,  receiver, lessee, trustee,
  assignee, referee,  or  any  other  person  acting  in  a  fiduciary  or
  representative  capacity, whether appointed by a court or otherwise, and
  any combination of individuals.
    2. "Vault." Any subsurface opening, structure or erection, whether  or
  not  wholly  or  partly covered over, to the extent that it extends from
  the building line into any street of the city, for the erection of which
  a license fee is required pursuant to the charter or code of the city.
    3. "Street." Every public street, avenue, road, alley, lane,  highway,
  boulevard,  concourse,  parkway,  driveway, culvert, sidewalk, crosswalk
  and viaduct, and every other class of public highway, road,  square  and
  place within or belonging to the city.
    4.  "Using,  occupying  or  maintaining."  Any  right  or authority to
  install, store or maintain property of any kind in a vault, or otherwise
  to use, occupy or maintain such vault for any purpose  whatsoever.  Such
  right  or  authority  shall  be deemed to exist wherever a vault has not
  been filled in or closed by the licensee or abutting property owner  and
  the   street   restored  to  its  original  condition  pursuant  to  the
  requirements of the charter or code of the city.
    5. "City surveyor." Any person appointed a surveyor of the city of New
  York pursuant to the code of the city.
    6. "Owner of the premises immediately adjoining the vault." Any person
  who is the owner of record of real property located in whole or in  part
  within the city, from which a vault has been extended.
    7.  "Depth."  The vertical distance from the ceiling, roof or top of a
  vault to the floor, bottom or lowest point thereof.
    8. "City." The city of New York.
    9. "Comptroller." The comptroller of the city.
    10. "Commissioner of finance." The  commissioner  of  finance  of  the
  city.
    11. "Return." Any return required to be filed as herein provided.
    12.  "Tax  appeals  tribunal." The tax appeals tribunal established by
  section one hundred sixty-eight of the charter.