N.Y. Tax Law § 1215

§ 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.\n