N.Y. Real Prop. Tax Law § 1300

§ 1300. Definitions. As used in this article:\n 1. The term "city school district" shall mean a school district to\nwhich article fifty-one of the education law is applicable.\n 2. The term "city" shall mean a city (a) which is co-terminous with a\ncity school district or (b) in which a city school district is wholly or\npartly located.\n