New York StatutesPart 3 - ADMINISTRATIVE PROVISIONSSub Part A - (1240 - 1243) TAXES ADMINISTERED BY CITIES, COUNTIES AND SCHOOL DISTRICTS1240 - Administration and collection.1241 - Joint administration and collection of taxes by counties and cities.1242 - Limitations on assessment.1243 - Judicial review.Sub Part B - (1250 - 1254) TAXES ADMINISTERED BY TAX COMMISSION1250 - Administration and collection.1251 - Returns.1252 - Payment of tax.1253 - Registration.1254 - Duty to collect taxes.Sub Part C - (1256 - 1257) MISCELLANEOUS1256 - Cooperation by localities.1257 - Preparation of model local laws, resolutions and regulations by tax commission.