N.Y. Real Prop. Tax Law § 910

§ 910. Tax district. The term "tax district" as used in this title\nmeans (a) a county, city, town, village, school district or special\ndistrict, having the power to levy, assess and enforce the collection of\ntaxes, special ad valorem levies, special assessments or other charges\nimposed upon real property by or on behalf of a municipal corporation or\nspecial district or (b) a city school district governed by article\nfifty-one of the education law.\n