§ 46-01 Definitions.
RCNY § 46-01
Unless the context requires otherwise, as used in these rules: Administrative Code. "Administrative Code" means the Administrative Code of the City of New York. Basic STAR. "Basic STAR" means the school tax relief exemption from real property taxes as defined in paragraph (a) of subdivision 2 of section 425 of the Real Property Tax Law. Class one property. "Class one property" means real property classified as class one property pursuant to section 1802 of the Real Property Tax Law. Commissioner. "Commissioner" means the Commissioner of Finance of the City of New York or the designee of the Commissioner. Department. "Department" means the New York City Department of Finance. Fiscal year. "Fiscal year" means the period beginning July 1 and ending the following June 30. Real property tax surcharge or surcharge. "Real property tax surcharge" or "surcharge" means the real property tax surcharge imposed under section 307-a of the Real Property Tax Law and § 11-238 of the Administrative Code. STAR exemption. "STAR exemption" means the school tax relief exemption from real property taxes pursuant to section 425 of the Real Property Tax Law.
