2006 New York Code - Assessments for taxation purposes.

 
    §  2.  The  legislature  shall provide for the supervision, review and
  equalization of assessments for purposes of taxation. Assessments  shall
  in no case exceed full value.
    Nothing   in   this  constitution  shall  be  deemed  to  prevent  the
  legislature from providing for the assessment, levy  and  collection  of
  village  taxes  by  the  taxing authorities of those subdivisions of the
  state in which the lands comprising the respective villages are located,
  nor from providing that the respective counties of the state may loan or
  advance to any village located in whole or in part  within  such  county
  the  amount of any tax which shall have been levied for village purposes
  upon any lands located within such county and remaining unpaid.