New York Real Property Tax Law Section 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.

Last modified: February 3, 2019