§ 1200. Studies for establishing state equalization rates. 1. At least once in every three years in all cities and towns, the commissioner shall, as part of its procedure for establishing state equalization rates pursuant to this article, sample the ratio of assessments to market values for each major type of taxable real property as […]
§ 1202. Establishment of state equalization rates and class ratios and class equalization rates. 1. (a) Upon final completion of the assessment roll of each city, town and village, the commissioner shall inquire into and ascertain as near as may be the percentage of full value at which taxable real property in such city, town […]
§ 1204. Tentative state equalization rates, class ratios and class equalization rates; notice thereof. 1. Upon completion of its inquiry, investigation and studies with respect to the establishment of an equalization rate for a city, town or village and in the case of special assessing units, class ratios and class equalization rates, the commissioner shall […]
§ 1206. Complaints. If any city, town, village, special assessing unit, or approved assessing unit or eligible non-assessing unit village which has adopted the provisions of section nineteen hundred three of this chapter proposes to complain at the hearing of the commissioner concerning the tentative equalization rate, class ratios and class equalization rates determined for […]
§ 1208. Hearing of complaints. The commissioner or a duly authorized representative thereof shall meet at the time and place specified in the notice required by section twelve hundred four of this chapter to hear complaints in relation to equalization rates, class ratios or class equalization rates. The provisions of section five hundred twenty-five of […]
§ 1210. Establishment of final state equalization rates, class ratios and class equalization rates. After receiving the commissioner’s report regarding any complaint filed pursuant to section twelve hundred eight of this title, the state board of real property tax services shall establish the final state equalization rate, class ratios, and class equalization rates, if required, […]
§ 1211. Confirmation by commissioner of the locally stated level of assessment. Notwithstanding the foregoing provisions of this title, before the commissioner determines a tentative equalization rate for a city, town or village, he or she shall examine the accuracy of the locally stated level of assessment appearing on the tentative assessment roll. If the […]
§ 1212. Certification of final state equalization rates, class ratios and class equalization rates. After establishing the final state equalization rate, class ratios and class equalization rates, if required, for a city, town, village, special assessing unit, or approved assessing unit or eligible non-assessing unit village which has adopted the provisions of section nineteen hundred […]
§ 1214. Establishment of state equalization rates for counties. The commissioner shall annually establish a state equalization rate for each county in the state and determine the full valuation of taxable real property therein. The state equalization rate established for any county assessing unit, other than a special assessing unit, shall also be established as […]
§ 1216. Establishment of state equalization rates for supplemental assessment rolls for school purposes; computation of full valuation for school districts using supplemental assessment rolls. 1. Where a supplemental assessment roll has been completed, verified and filed pursuant to section thirteen hundred thirty-five of this chapter, the commissioner shall determine an equalization rate for such […]
§ 1218. Review of final determinations of state board of real property tax services relating to state equalization rates. A final determination of the state board of real property tax services relating to state equalization rates may be reviewed by commencing an action in the appellate division of the supreme court in the manner provided […]
