2006 New York Code - Equalization By County Equalization Agency.

 
    §  804.  Equalization  by  county equalization agency. 1. On or before
  November fifteenth in each year, the county equalization agency of  each
  county shall inquire into and ascertain as near as may be the percentage
  of  full  value  at  which  taxable  real property in each city and town
  therein is assessed, which percentage shall be the  county  equalization
  rate  for  such  city  or  town.  The  county  equalization agency shall
  determine the aggregate full valuation of taxable real property in  each
  city  and  town for the purpose of apportioning county taxes by dividing
  the  assessed  valuation  thereof  by  the  county   equalization   rate
  established for such city or town.
    2.  Where  the  board  of  supervisors acts as the county equalization
  agency, the county equalization rate established for each city and  town
  shall  be  stated  in  a  resolution  of the board of supervisors. Where
  commissioners of equalization act as the county equalization agency,  on
  or  before  November  fifteenth  in  each year, they shall file with the
  clerk of the board of supervisors the county equalization rates and  the
  full  valuations  of  real  property  determined  by  them, including an
  abstract of the evidence upon which the same  is  based,  signed  by  at
  least  two  of  such  commissioners,  and  the same shall be binding and
  conclusive on the board of supervisors.
    3. The clerk of the county legislative body shall provide to each city
  and  town  a  written  notification  of  the  county  equalization  rate
  established for each city and town. The written notification shall be on
  a  form prescribed by the state board and it shall be transmitted within
  five  days  from  the  date  of  the  resolution  adopting  the   county
  equalization  rates established by the county legislative body or within
  five days of the date of the filing of  the  county  equalization  rates
  established by the commissioners of equalization.
    4.   The   documentary   evidence   used  in  determining  the  county
  equalization rates for the several cities and towns shall  be  preserved
  and an abstract of the same published with the county equalization rates
  in the proceedings of the board of supervisors.