N.Y. Real Prop. Tax Law § 1624

§ 1624. Construction of article. 1. The provisions of this article\nshall be construed liberally, it being the intention of the legislature\nthat the creation of consolidated assessing units should be encouraged.\n 2. For purposes of any law pertaining to assessment administration or\nrelated matters, including public access to records, a reference to a\n"municipal corporation," a "municipality," a "local government," a "city\nor town," or a similar reference shall be construed to include a\nconsolidated assessing unit as well, unless the context requires\notherwise.\n