2010 New York Code
GCN - General Construction
Article 2 - (10 - 62) MEANING OF TERMS
61 - Date for determining last completed assessment rolls.

§  61.  Date  for  determining  last  completed  assessment  rolls. In
  computing the amount which may be raised by tax  on  real  estate  by  a
  county,   city,   village  or  school  district  within  the  limitation
  prescribed by article eight of the constitution, the  determinations  as
  to the last completed assessment roll, as defined in subdivision seven-a
  of section 2.00 of the local finance law, shall be made on or before the
  date  upon which the amount to be raised by tax on real estate by or for
  such county, city, village or school district  is  actually  determined.
  For  the  purposes  of  this  section an assessment roll shall mean such
  assessment roll as finally completed by the assessors or  other  officer
  or body authorized to prepare such roll.