N.Y. Second Class Cities Law Section 245
Definition of words

The word “his,” as used in this chapter shall, in all proper cases, be held to include and be co-extensive with the words “her,” “it” and “their;” the word “person,” shall be held to include and be co-extensive with the words “persons,” “company,” “joint-stock association” and “corporation.” The word “street” shall be held to include and be co-extensive with “roads,” “avenues,” “highways,” “alleys” and “squares;” the word “work” shall be held to include and be co-extensive with “improvements” and “repairs;” the word “materials” shall be held to include and be co-extensive with “supplies,” “stationery,” “books,” “furniture” and “repairs to furniture;” the word “tax” shall in all proper cases be held to include and be co-extensive with “water rents or rates,” “assessments or reassessments for local improvements,” and the singular noun shall be held to include and be co-extensive with the plural.

Source: Section 245 — Definition of words, https://www.­nysenate.­gov/legislation/laws/SCC/245 (updated Sep. 22, 2014; accessed Feb. 21, 2026).

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Verified:
Feb. 21, 2026

Last modified:
Sep. 22, 2014

§ 245. Definition of words's source at nysenate​.gov

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