2006 New York Code - Determination On Review.

 
    §  818. Determination on review. 1. On review of the equalization made
  by the county equalization agency, the state  board  shall  review  such
  equalization  and  shall determine whether such equalization is fair and
  equitable and if not, what corrections should be made. The  state  board
  shall  certify  its  determination  in writing to the county legislative
  body  and  to  the  chief  executive  officer  of  each  city  or   town
  complaining, if any.
    2.  Such  determination  shall  have  the  same force and effect as an
  original equalization made by the county equalization agency within  the
  time prescribed by law.
    3.  If  the  state  board  determines  that the equalization made by a
  county equalization agency in a county  containing  a  designated  large
  property, as that term is described in section eight hundred forty-seven
  of  this  article,  is  not  fair and equitable, it shall issue an order
  directing  correction  of  such  equalization,  which  may  include  the
  apportionment  and levy of taxes in the manner provided in section eight
  hundred five of this title.