§ 1260. Definitions. For purposes of this article: 1. “City school district” shall mean any school district which is coterminous with, or partly within or wholly within a city having less than one hundred twenty-five thousand inhabitants according to the latest federal census. 2. “Last completed assessment roll” shall mean the assessment rolls last completed, […]
§ 1261. Determination of ratios of assessed valuation to full valuation. Notwithstanding any general or special law to the contrary, the commissioner shall annually determine the ratios which the assessed valuations of taxable real estate on the last completed assessment rolls and the four preceding rolls of each city school district bear to the full […]
§ 1262. Manner by which ratios shall be determined. In determining ratios pursuant to this article, the commissioner shall, for the last completed assessment rolls and the four preceding assessment rolls, determine the ratios of assessed valuation to full valuation as of the first day of January of the fiscal year for which the ratios […]
§ 1263. Notice of determination of tentative ratios and opportunity to be heard. Not later than ninety days prior to the ensuing fiscal year of the city school district, the state board of real property tax services shall provide written notice of the determination of tentative ratios pursuant to this article to the board of […]
§ 1264. Certification of final ratios. Upon determination of final ratios pursuant to this article, the commissioner shall file a certificate with the board of education setting forth the final ratios and identifying the assessment rolls for which each is established. A duplicate certificate shall be filed in the office of the state comptroller.
