(a) As used in this article, the term “county” shall mean any county in this state, except a county wholly within a city.

Terms Used In N.Y. Tax Law 1215

  • county: shall mean any county in this state, except a county wholly within a city. See N.Y. Tax Law 1215
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.

(b) As used in this article, except where otherwise expressly provided in this article, the term “population” shall mean the number of people in the particular taxing jurisdiction as shown by the latest federal census.