846 – Review.
§ 846. Review. A final determination of the commissioner relating to county equalization rates established pursuant to this title may be reviewed by the supreme court in the manner provided by article seventy-eight of the civil practice law and rules upon application of an affected city or town.
847 – Alternative County Tax Apportionment.
§ 847. Alternative county tax apportionment. 1. Notwithstanding the provisions of section eight hundred forty-four of this title, any county to which this title is applicable, and which includes a designated large property, as determined by the commissioner, may provide by annual resolution, adopted on or before November first of each year, that taxes to […]
848 – Rules.
§ 848. Rules. The commissioner shall promulgate rules necessary to the implementation of this title.
842 – Computation of County Equalization Rates.
§ 842. Computation of county equalization rates. The commissioner shall compute county equalization rates for each county to which this title is applicable by furnishing the final state equalization rates which are established pursuant to article twelve of this chapter for each city and town in the county for the final assessment roll to be […]
844 – Use of County Equalization Rates.
§ 844. Use of county equalization rates. 1. In any county to which this title is applicable, county taxes shall be apportioned among the cities and towns within the county on the basis of the proportion of the total full valuation of taxable real property within the county which is located within each city and […]
816 – Review by Commissioner.
§ 816. Review by state board of real property tax services. The state board of real property tax services shall have power on complaint to review the equalization made by any county equalization agency. Such review shall be brought by filing the complaint with the state board of real property tax services at any time […]
818 – Determination on Review.
§ 818. Determination on review. 1. On review of the equalization made by the county equalization agency, the state board of real property tax services shall review such equalization and shall determine whether such equalization is fair and equitable and if not, what corrections should be made. The state board of real property tax services […]
820 – Method of Effectuating County Equalization Revised by Commissioner.
§ 820. Method of effectuating county equalization revised by commissioner. If the equalization made by the commissioner cannot be completed in time to be substituted for the original equalization made by the county equalization agency, the commissioner shall determine the amount of county taxes paid or payable by the property in any city or town […]
822 – Alternative Method of Effectuating Revised County Equalization.
§ 822. Alternative method of effectuating revised county equalization. Upon request of the governing body of a city or town, a deficiency which is to be added to the county taxes against the property in such city or town under section eight hundred twenty of this chapter shall be added in not more than five […]
826 – Discontinuance and Settlement.
§ 826. Discontinuance and settlement. 1. A review brought pursuant to section eight hundred sixteen of this chapter may be discontinued and settled at any time prior to the determination thereof without an order of the commissioner by filing with the county clerk an agreement of discontinuance and settlement. The agreement of discontinuance and settlement […]