(1) As used in this part, unless the context clearly indicates a different meaning:

   (a) ”Population” means the latest official state estimate of population certified pursuant to s. 186.901 prior to the beginning of the local government fiscal year.
   (b) ”Utility tax relief” means a dollar amount which represents a reduction in taxes to be collected pursuant to ss. 166.231 and 166.232 for the upcoming fiscal year compared to such taxes collected in the current year, which reduction results from a reduction in the tax rate.
   (2) All definitions and provisions of s. 200.001 are applicable to this part.