Laws of New York (Last Updated: November 21, 2014)

Section 2. Definition of town

Latest version.

A town is a municipal corporation comprising
  the inhabitants within its boundaries, and formed  for  the  purpose  of
  exercising  such  powers and discharging such duties of local government
  and administration of public affairs as have been, or, may be  conferred
  or imposed upon it by law.

                    
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