{"data":{"id":"us-ny/n.y.-tax-law-1215","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 1215","heading":"Definitions","body":"§ 1215. Definitions. (a) As used in this article, the term \"county\"\nshall mean any county in this state, except a county wholly within a\ncity.\n  (b) As used in this article, except where otherwise expressly provided\nin this article, the term \"population\" shall mean the number of people\nin the particular taxing jurisdiction as shown by the latest federal\ncensus.","path":["Tax Law","Article 29. Taxes Authorized For Cities, Counties and School Districts","Part 1. Authority to Impose Taxes","Subpart B. Taxes Administered By State Tax Commission"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/1215","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"f801b6d400321bcce18f41b38017dbd74b1c8f91bb8606ef6ec1ca8158e31d1b","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-1214","next":"us-ny/n.y.-tax-law-1216"},"notice":"GroundRules: Original legal text. Not legal advice."}