1801 - Definitions.

§  1801.  Definitions. (a) "Special assessing unit" means an assessing  unit with a population of one million or more.    (b) "Residential real property"  means  improved  real  property  used  primarily for residential dwelling purposes including farm dwellings.    (c) "Utility real property" for the purposes of this article means the  real property, including special franchises, of persons and corporations  subject  to  the  supervision of the state department of public service,  the state department of transportation, or any other  regulatory  agency  of  the  state  or  federal government, used in the generation, storage,  transmission, distribution or sale of gas,  electricity,  steam,  water,  refrigeration,   cable   television,  telephone  or  telegraph  service,  delivered through  mains,  pipes,  cables,  lines  or  wires,  provided,  however,  that  "utility  real  property" shall not include the types of  real property, property or land described in paragraph  (a)  or  (b)  of  subdivision  twelve  of section one hundred two of this chapter owned by  such persons and corporations.    (d) "Portion" means the part of a special  assessing  unit,  except  a  county included within a city, included within the boundaries of a city,  village which has adopted the provisions of subdivision three of section  fourteen  hundred two of this chapter, town, town excluding all villages  therein, school district, or a special  district  which  encompasses  an  entire  special  assessing unit with the exception of one or more entire  cities or villages.    (e) "Class" means any of the classes defined  in  subdivision  one  of  section eighteen hundred two of this article.    *  (f)  "Base proportion" means the proportion of the taxable assessed  value of real property which each class constituted of the total taxable  assessed value of all real property as entered on the  final  assessment  roll completed and filed in calendar year nineteen hundred eighty-one of  each  special  assessing  unit  or  on  the part of that assessment roll  applicable to a portion of the special assessing unit.    * NB (Applicable to levy of taxes until calendar year 1989)    * (f) "Base proportion" means either: (1) for a special assessing unit  which is not a city, the proportion of the  taxable  assessed  value  of  real property which each class constituted of the total taxable assessed  value  of  all  real  property  as  entered on the final assessment roll  completed and filed in calendar year nineteen hundred eighty-one of such  special assessing unit or on the part of that assessment roll applicable  to a portion of the special assessing unit, except  that  for  town  and  county  special districts not included within the definition of portion,  the applicable roll shall be that  which  was  completed  and  filed  in  calendar  year  two  thousand  one,  or (2) for a special assessing unit  which is a city, the proportion of the taxable assessed  value  of  real  property  which  each  class  constituted  of the total taxable assessed  value of all real property as  entered  on  the  final  assessment  roll  completed  and  filed in calendar year nineteen hundred eighty-four, and  as adjusted to  account  for  properties  exempted  under  section  four  hundred  fifty-eight  of  this chapter to the extent such properties are  taxable for education purposes,  provided,  however,  that  the  taxable  assessed  value  of  real  property  subject  to a transition assessment  pursuant to subdivision three of section eighteen hundred five  of  this  article shall be determined from the lesser of the transition assessment  or actual assessment.    * NB (Applicable to levy of taxes in calendar year 1989)    (g)   "Adjusted   proportion"  means  any  proportion  established  in  accordance with subdivision two of section  eighteen  hundred  three  of  this article.(h)  "Adjusted  base  proportion"  means any proportion established in  accordance with section eighteen hundred three-a of this article.    (i)  "Market  value survey" means studies completed by the state board  pursuant to article twelve or twelve-A of this chapter.    (j) "Tax" means for the purposes of this article a charge imposed upon  real property by or on behalf of a county, city, town, village, town  or  county  special  district,  or  school  district for municipal or school  district purposes. For  purposes  of  this  article,  a  county  special  assessment  levied in a zone of assessment pursuant to subdivision three  of section four of chapter six hundred eighty-five of the  laws  of  two  thousand three shall be considered a tax.    (k)  "Local  base proportion" means the adjusted proportion determined  by the legislative body of a special assessing unit for each  class  and  for  each  class  within each portion included within its boundaries for  assessment rolls completed in nineteen hundred ninety.    (l) "Zone of assessment" shall, for purposes of  a  special  assessing  unit  that is not a city, have the meaning set forth in paragraph (f) of  subdivision one of section four of chapter six  hundred  eighty-five  of  the laws of two thousand three.