830 – Review of Final Determinations of Commissioner Relating to County Equalization Rates.
§ 830. Review of final determinations of commissioner relating to county equalization rates. 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 […]
840 – Application of Title.
§ 840. Application of title. 1. Notwithstanding the provisions of title one of this article or the inconsistent provisions of any general, special, local or other law, a county legislative body may adopt the provisions of this title by a resolution providing for the determination by the commissioner of county equalization rates for each city […]
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 […]
805 – Alternative County Tax Apportionment.
§ 805. Alternative county tax apportionment. 1. Any county to which this title applies, and which contains a designated large property, as that term is defined in section eight hundred forty-seven of this article, may provide by annual resolution, adopted on or before November first each year, that taxes to be levied for the upcoming […]
806 – Equalization in Special Districts Located in More Than One City or Town.
§ 806. Equalization in special districts located in more than one city or town. 1. Where a special district is located in more than one city or town, the commissioners or other governing body of such district, or the governing board of any city or town in which the district is located, may, and upon […]
808 – Correction of Clerical Errors in County Equalizations.
§ 808. Correction of clerical errors in county equalizations. If it appears to the board of supervisors of any county that a clerical error has been made by the county equalization agency and that by reason of such error injustice has been done to one or more cities or towns and that two years have […]
810 – Statement to Be Forwarded to Commissioner.
§ 810. Statement to be forwarded to commissioner. On or before the first day of February in each year, the clerk of the board of supervisors, shall transmit to the commissioner, in the form prescribed by it, a statement for the preceding calendar year showing the aggregate assessed and full valuation of the taxable real […]
800 – County Equalization Agency.
§ 800. County equalization agency. The board of supervisors of each county shall be the county equalization agency except that the board of supervisors of any county may by resolution determine that commissioners of equalization, appointed as provided in section eight hundred two of this chapter, shall be the county equalization agency.
802 – Commissioners of Equalization.
§ 802. Commissioners of equalization. 1. In a county where the board of supervisors has determined that commissioners of equalization shall be the county equalization agency, three persons shall be appointed commissioners of equalization as provided in this section for a term of three years. Each person so appointed shall be paid by the county […]
804 – Equalization by County Equalization Agency.
§ 804. Equalization by county equalization agency. 1. On or before November fifteenth in each year, the county equalization agency of each county shall inquire into and ascertain as near as may be the percentage of full value at which taxable real property in each city and town therein is assessed, which percentage shall be […]