New York Codes Rules Regulations (Last Updated: March 27,2024) |
TITLE 20. Department of Taxation and Finance |
Chapter VIII. Requirements Relating to Education Aid |
Part 2386. Temporary School District Address Review, Validation and Correction Process for Identified School Districts and Limited Review for Receiver Districts |
Sec. 2386.2. Definitions
Latest version.
- For purposes of this Part, the following terms will be defined as follows:(a) The term identified school district means a school district in which the number of 1980 New York State personal income tax returns exceeds two thirds (expressed as a percent) of the number of the reported population over 17 years of age in 1980 as furnished by statistics of the United States Census Bureau.(b) The term BOCES refers to the appropriate Board of Cooperative Educational Services for each such identified school district.(c) The term receiver school district means any school district that was assigned at least 50 personal income tax returns as a result of the temporary school district address review validation and correction process.