Section 102. Definitions

When  used  in  this  chapter, unless otherwise
  expressly stated or unless the context otherwise requires:
    1. "Assessing unit" means: (a) a city, town, or county with the  power
  to  assess  real  property, unless the city, town or county is part of a
  consolidated assessing unit;
    (b) a consolidated assessing unit; or
    (c) a village as provided in section  fourteen  hundred  two  of  this
  chapter.
    2.  "Assessment"  means  a  determination made by assessors of (1) the
  valuation of real property,  including  the  valuation  of  exempt  real
  property  and (2) whether or not real property is subject to taxation or
  special ad valorem levies.
    3. "Assessors" mean  an  elected  or  appointed  officer  or  body  of
  officers  charged  by law with the duty of assessing real property in an
  assessing unit for the  purposes  of  taxation  or  special  ad  valorem
  levies,  for  county,  city,  town,  village, school district or special
  district purposes.
    4. "Board  of  assessment  review"  means  the  body  of  officers  as
  constituted  by  subdivision one of section five hundred twenty-three of
  this chapter and, in the case of villages, by subdivision one of section
  fourteen hundred eight of this chapter which is empowered  to  hear  and
  determine complaints in relation to assessments.
    4-a.  "Chief  executive  officer" means (a) in the case of cities, the
  mayor, except in cities having a city manager in  which  case  it  shall
  mean the city manager, (b) in the case of villages, the mayor and (c) in
  the case of towns, the supervisor.
    5.  "Collecting  officer" means an elected or appointed officer of any
  municipal corporation or special district authorized by law  to  receive
  and collect taxes, special ad valorem levies or special assessments.
    6. "Comptroller" means the state comptroller.
    6-a. "Consolidated assessing unit" means an assessing unit established
  pursuant to article sixteen of this chapter.
    7.  "County  equalization  agency"  means  the  board  of supervisors,
  commissioners of equalization or other county agency authorized by  this
  chapter or any other law to establish county equalization rates.
    8.  "County  equalization  rate" means the percentage of full value at
  which taxable real property in a city or town is assessed as  determined
  by a county equalization agency for purposes of apportioning county real
  property taxes.
    9.  "County  treasurer"  means  the  chief  fiscal officer of a county
  charged by law with performing the duties of treasurer, by whatever name
  known or called.
    9-a. "Infant" or "minor" means a person who has not attained  the  age
  of eighteen years.
    10.  "Municipal  corporation"  means  a county, city, town, village or
  school district.
    11. "Parcel" means a separately assessed lot, parcel, piece or portion
  of real property, except  publicly  owned  bridges  and  land  used  for
  street,  road,  highway  or  parkway  purposes.  A  parcel  shall not be
  bisected by a municipal corporation  boundary  line  except  that  in  a
  special  assessing unit a parcel may be bisected by a school district or
  village boundary line.
    12. "Real property", "property" or "land" mean and include:
    (a)  Land  itself,  above  and  under  water,  including   trees   and
  undergrowth  thereon  and  mines,  minerals, quarries and fossils in and
  under the same, except mines belonging to the state;
    (b) Buildings and other articles  and  structures,  substructures  and
  superstructures  erected  upon,  under  or  above  the  land, or affixed

  thereto, including bridges and wharves and piers and the  value  of  the
  right to collect wharfage, cranage or dockage thereon;
    (c)   Surface,   underground   or  elevated  railroads,  and  railroad
  structures, substructures and  superstructures,  tracks  and  the  metal
  thereon,  branches,  switches and other fixtures permitted or authorized
  to be made, laid or placed in,  upon,  above  or  under  any  public  or
  private street or place;
    (d)  When  owned  by  a  telephone company all telephone and telegraph
  lines, wires, poles, supports and inclosures for  electrical  conductors
  upon,  above  and  underground.  For purposes of this paragraph the term
  "real property" shall not  include  station  connections  and  the  term
  "telephone  company"  shall  mean a company subject to regulation by the
  public service commission which provides, to the general  public  within
  its  local exchange area, non-cellular switched local exchange telephone
  service at the points of origination and termination of the signal.
    (e) Mains, pipes and tanks permitted or authorized to be made, laid or
  placed in, upon, above or under any public or private  street  or  place
  for  conducting  steam,  heat,  water, oil, electricity or any property,
  substance or product capable of transportation or conveyance therein  or
  that is protected thereby;
    (f)  Boilers,  ventilating  apparatus,  elevators,  plumbing, heating,
  lighting  and  power   generating   apparatus,   shafting   other   than
  counter-shafting  and  equipment  for  the  distribution of heat, light,
  power, gases and liquids, but shall not  include  movable  machinery  or
  equipment  consisting  of  structures  or  erections to the operation of
  which machinery is essential,  owned  by  a  corporation  taxable  under
  article  nine-a  of  the  tax law, used for trade or manufacture and not
  essential for the support of the building, structure or  superstructure,
  and removable without material injury thereto;
    (g)  Forms  of  housing  adaptable  to motivation by a power connected
  thereto, commonly called "trailers" or "mobile homes", which are or  can
  be used for residential, business, commercial or office purposes, except
  those  (1)  located  within the boundaries of an assessing unit for less
  than sixty days, (2)  unoccupied  and  for  sale  or  (3)  "recreational
  vehicles"  that  are  four  hundred  square  feet  or less in size, self
  propelled or towable by an automobile or light duty truck  and  used  as
  temporary  living quarters for recreational, camping, travel or seasonal
  use. The value of any trailer or mobile home shall be  included  in  the
  assessment  of  the land on which it is located; provided, however, that
  if either the trailer or mobile home or the land on which it is  located
  is  entitled  to any exemption pursuant to article four of this chapter,
  other than the exemption authorized by section four hundred  twenty-five
  of  this  chapter,  such  trailer  or  mobile  home  shall be separately
  assessed in the name of the owner thereof;
    (h) Special franchises as defined in  subdivision  seventeen  of  this
  section.
    (i)  When  owned  by  other  than  a telephone company as such term is
  defined in paragraph (d) hereof, all lines, wires, poles,  supports  and
  inclosures for electrical conductors upon, above and underground used in
  connection  with the transmission or switching of electromagnetic voice,
  video and data signals between  different  entities  separated  by  air,
  street  or  other  public  domain,  except  that such property shall not
  include: (A) station connections; (B) fire and surveillance alarm system
  property; (C) such property  used  in  the  transmission  of  news  wire
  services;  and  (D)  such  property  used in the transmission of news or
  entertainment  radio,  television  or  cable  television   signals   for
  immediate,  delayed or ultimate exhibition to the public, whether or not
  a fee is charged therefor.

    12-a. "Revaluation", "reassessment" or  "update"  means  a  systematic
  review  of the assessments of all locally assessed properties, valued as
  of  the  valuation  date  of  the  assessment  roll   containing   those
  assessments,  to  attain  compliance with the standard of assessment set
  forth in subdivision two of section three hundred five of this chapter.
    13.  "School  authorities"  mean  the  board of education, trustees or
  corresponding officers, whether one or more, of a school district.
    14. "Special ad valorem levy" means a charge  imposed  upon  benefited
  real  property  in  the  same  manner  and at the same time as taxes for
  municipal  purposes  to  defray  the  cost,  including   operation   and
  maintenance,  of  a  special  district  improvement  or service, but not
  including any charge imposed by or on behalf of a city or village.
    15. "Special assessment" means a charge imposed  upon  benefited  real
  property  in  proportion  to  the  benefit  received by such property to
  defray the cost, including  operation  and  maintenance,  of  a  special
  district  improvement or service or of a special improvement or service,
  but does not include a special ad valorem levy.
    16. "Special district" means a town or  county  improvement  district,
  district  corporation  or  other district established for the purpose of
  carrying on,  performing  or  financing  one  or  more  improvements  or
  services  intended to benefit the health, welfare, safety or convenience
  of the inhabitants of such district or  to  benefit  the  real  property
  within  such  district, and in which real property is subject to special
  ad valorem levies or special assessments for the purposes for which such
  district was established.
    17. "Special franchise"  means  the  franchise,  right,  authority  or
  permission  to  construct, maintain or operate in, under, above, upon or
  through any public street, highway, water or other public  place  mains,
  pipes, tanks, conduits, wires or transformers, with their appurtenances,
  for  conducting  water,  steam,  light, power, electricity, gas or other
  substance. For purposes of assessment and taxation a  special  franchise
  shall  include  the  value  of the tangible property situated in, under,
  above, upon or through any public street, highway, water or other public
  place in connection therewith. The  term  special  franchise  shall  not
  include  central  office  equipment  or station equipment (except public
  telephone terminal equipment) which first appears  on  assessment  rolls
  prepared  on  the  basis  of  taxable status dates occurring on or after
  October first, nineteen hundred ninety-five and  which  is  owned  by  a
  telephone  company  as defined in paragraph (d) of subdivision twelve of
  this section,  or  owned  by  a  telephone  corporation  as  defined  in
  subdivision  seventeen  of  section  two  of  the public service law and
  certified by the public service commission under section ninety-nine  of
  such  law,  nor  shall  it  include property of a municipal corporation,
  public benefit corporation or special district, nor shall it  include  a
  crossing  less than two hundred fifty feet in length of a public street,
  highway, water or other public place outside a city or  village,  unless
  such  crossing  be  the  continuation  of an occupancy of another public
  street, highway, water or other public place.
    18. "State board" or "board" means the state board  of  real  property
  services.
    19.  "State  equalization  rate" means the percentage of full value at
  which taxable real property in  a  county,  city,  town  or  village  is
  assessed as determined by the state board.
    20.  "Tax"  or "taxation" means a charge imposed upon real property by
  or on behalf of a county, city, town, village  or  school  district  for
  municipal or school district purposes, but does not include a special ad
  valorem  levy or a special assessment. The term "tax" or "taxes" as used

  in articles five, nine, ten and eleven of this chapter  shall  for  levy
  and collection purposes include special ad valorem levies.
    21.  "Tax  lien" means an unpaid tax, special ad valorem levy, special
  assessment or other charge imposed upon real property by or on behalf of
  a municipal corporation or special district which is an  encumbrance  on
  real property, whether or not evidenced by a written instrument.