N.Y. Tax Law 1262-C – Allocation of revenue from sales and use taxes to villages wholly or partially contained within Broome county
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§ 1262-c. Allocation of revenue from sales and use taxes to villages wholly or partially contained within Broome county. Notwithstanding any other provision of the tax law to the contrary, the county legislature of Broome county shall have the authority to adopt a method for dividing the sales and use tax revenues allocated to a town between any village or villages located wholly or partially within the town and to the area outside of villages based on either population or full valuation of real property or on any combination of these two factors.
Terms Used In N.Y. Tax Law 1262-C
- county: shall mean any county in this state, except a county wholly within a city. See N.Y. Tax Law 1215
- population: shall mean the number of people in the particular taxing jurisdiction as shown by the latest federal census. See N.Y. Tax Law 1215
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.