Rules for Real Property Tax Administration

Subpart 191 REAL PROPERTY TRANSFERS

Sec.

191-1.1 [RESERVED]
191-1.2 Applicability

§ 191-1.2 Applicability. This Part shall apply as follows:

(a) (1) Sections 191-2.1 through 191-2.4 of this Part shall apply to all counties within the State, except the counties located wholly within the boundaries of the City of New York.

    (2) Section 191-2.5 of this Part shall apply to the City of New York.

(b) Subparts 191-3 through 191-4 of this Part shall apply to all assessing units within the State.