§ 1802. Classification of real property in a special assessing unit. 1. All real property, for the purposes of this article, in a special assessing unit shall be classified as follows: Class one: (a) all one, two and three family residential real property, including such dwellings used in part for nonresidential purposes but which are […]
§ 1803. Base proportions and adjusted proportions; determinations. 1. Base proportion. The legislative body of each special assessing unit shall establish the base proportion for each class and a base proportion for each class for each portion and each town and county special district and zone of assessment included within its boundaries. 2. Adjusted proportions. […]
§ 1803-a. Adjusted base proportions; determination. 1. Current base proportions. (a) For each tax levy based upon an assessment roll completed in nineteen hundred ninety-one and thereafter, the legislative body of each special assessing unit shall compute the current base proportion and certify to the commissioner the current base proportion, the current percentage, and base […]
§ 1803-b. Allocation of taxes among classes. 1. (a) Beginning with the levy of taxes on the first assessment roll with a taxable status date occurring on or after December third, nineteen hundred eighty-one, the legislative body of any special assessing unit which is not a city shall annually certify the base proportion, adjusted base […]
§ 1804. Commissioner certifications. For the assessment roll completed and filed in the year nineteen hundred eighty-nine and for each roll thereafter, the commissioner shall certify to the chief executive officer and legislative body of each special assessing unit, the class equalization rate for each class in such special assessing unit and each portion thereof.
§ 1805. Limitation on increases of assessed value of individual parcels. 1. The assessor of any special assessing unit shall not increase the assessment of any individual parcel classified in class one in any one year, as measured from the assessment on the previous year’s assessment roll, by more than six percent and shall not […]
§ 1805-a. Assessment of real property damaged by the severe storm that occurred on the twenty-ninth and thirtieth of October, two thousand twelve in a city having a population of one million or more. 1. Generally. Notwithstanding any provision of any general, special or local law to the contrary, any city having a population of […]
§ 1805-b. Assessment of real property damaged by the severe storm that occurred on the twenty-ninth and thirtieth of October, two thousand twelve in a special assessing unit that is not a city. 1. Generally. Notwithstanding any provision of any general, special or local law to the contrary, any special assessing unit that is not […]
§ 1806. Rules and regulations. The commissioner may prescribe such rules and regulations as may be necessary to implement the provisions of this article.
