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Opinion 95-15
… a manner which will work hardship or injustice (see, e.g., Freeman v Kiamesha Concord Inc. , 76 Misc 2d 915, 351 NYS2d … for library purposes and, hence, reflected in the separate statement of library taxes on school tax bills. In our view, …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Opinion 2005-4
… procedures outlined in section 1804 of the Education Law and the voter approval requirements provided by section 1951 … of statutory construction that a statute of general import or applicability must yield to a statute of specific import relating to the same subject matter, when there is a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4