New York Real Property Tax Law Article 12-B - SPECIAL STATE EQUALIZATION RATIOS FOR COMPUTING CONSTITUTIONAL DEBT LIMITATIONS FOR CITY SCHOOL DISTRICTS

• 1260 - Definitions.
  For purposes of this article: 1. "City school district" shall mean any school district which is coterminous with, or partly within or wholly within a...
• 1261 - Determination of Ratios of Assessed Valuation to Full Valuation.
  Notwithstanding any general or special law to the contrary, the commissioner shall annually determine the ratios which the assessed valuations of taxable real estate on...
• 1262 - Manner by Which Ratios Shall Be Determined.
  In determining ratios pursuant to this article, the commissioner shall, for the last completed assessment rolls and the four preceding assessment rolls, determine the ratios...
• 1263 - Notice of Determination of Tentative Ratios and Opportunity to Be Heard.
  Not later than ninety days prior to the ensuing fiscal year of the city school district, the state board of real property tax services shall...
• 1264 - Certification of Final Ratios.
  Upon determination of final ratios pursuant to this article, the commissioner shall file a certificate with the board of education setting forth the final ratios...

Last modified: February 3, 2019