N.Y. Real Property Tax Law Section 350
Applicability

The provisions of this title shall apply to any city having a population of five million or more inhabitants. The term “city”, as used in this title, shall mean any such city.

Source: Section 350 — Applicability, https://www.­nysenate.­gov/legislation/laws/RPT/350 (updated Sep. 22, 2014; accessed Aug. 29, 2026).

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Verified:
Aug. 29, 2026

Last modified:
Sep. 22, 2014

§ 350. Applicability's source at nysenate​.gov

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