New York Real Property Tax Law Article 12-A - SPECIAL STATE EQUALIZATION RATIOS FOR COMPUTING CONSTITUTIONAL TAX AND DEBT LIMITATIONS FOR CITIES OF ONE HUNDRED TWENTY-FIVE THOUSAND OR

• 1250 - Definitions.
  1. "Last completed assessment roll" shall mean the assessment roll last completed, verified and filed by the assessors on or before the date upon which...
• 1251 - Establishment of Special Equalization Ratios.
  The commissioner shall, for a city with a population of one hundred twenty-five thousand or more inhabitants, establish annually the ratio of the assessed valuation...
• 1252 - Manner by Which Ratios Shall Be Determined.
  In determining ratios pursuant to this article, the commissioner shall, for the last completed assessment roll and each of the four preceding assessment rolls, determine...
• 1253 - Hearing and Determination.
  Not later than twenty days prior to the ensuing fiscal year of each city with a population of one hundred twenty-five thousand or more inhabitants,...
• 1254 - Use of Special Equalization Ratios.
  Notwithstanding the provisions of any general or special law, the ratios established in accordance with the provisions of this article shall be used in calculating...

Last modified: February 3, 2019