2006 New York Code - Alternative County Tax Apportionment.

 
    §  805.  Alternative  county tax apportionment. 1. Any county to which
  this title applies, and which contains a designated large  property,  as
  that  term  is  defined  in  section  eight  hundred forty-seven of this
  article, may provide by annual resolution, adopted on or before November
  first each year, that taxes to be levied for the upcoming fiscal year be
  apportioned and levied in the manner provided in section  eight  hundred
  forty-seven of this article.
    2.  When  a  county  apportions  and  levies  its taxes as provided in
  subdivision one of this section, two county equalization rates shall  be
  established  for  the  city  or  town  containing  any  designated large
  property. The first county equalization rate shall be the percentage  of
  full value at which all taxable real property is assessed in the city or
  town  containing  any  designated  large  property  and shall be used to
  initially apportion the tax in accordance with the  provisions  of  this
  title.  The  second  county equalization rate shall be the percentage of
  full value  at  which  all  taxable  real  property,  exclusive  of  any
  designated  large  property, is assessed. The second county equalization
  rate shall be used to reapportion the remaining tax,  exclusive  of  any
  designated  large  property,  in  the  manner provided by paragraphs (c)
  through (f) of subdivision seven of section eight hundred forty-seven of
  this article.