2012 New York Consolidated Laws
RPT - Real Property Tax
Article 16 - (1600 - 1624) CONSOLIDATED ASSESSING UNITS
1618 - Equalization.

 
    § 1618. Equalization. 1. The commissioner shall establish equalization
  rates  for  a  consolidated  assessing  unit  in  the manner provided by
  article twelve of this chapter, except as  otherwise  provided  by  this
  section.
    2.  Once  the  first final assessment roll of a consolidated assessing
  unit has been completed and filed, each market  value  survey  commenced
  thereafter shall be conducted with respect to the consolidated assessing
  unit   as   a  whole,  rather  than  with  respect  to  the  constituent
  municipalities.
    3. Beginning with the first equalization rate which is  based  upon  a
  market  value  survey  of  a consolidated assessing unit as a whole, the
  commissioner shall establish equalization  rates  for  the  consolidated
  assessing  unit  as  a whole, and shall not establish such rates for the
  constituent municipalities.
    4. For purposes of the review and  establishment  of  an  equalization
  rate  for a consolidated assessing unit, the consolidated assessing unit
  shall have the rights that would otherwise be applicable to  a  city  or
  town, including:
    (a)  The  notice  of completion of the tentative equalization rate for
  the consolidated assessing unit shall be directed  to  the  consolidated
  assessing unit.
    (b)  The  consolidated  assessing  unit  shall  be  entitled to file a
  complaint with respect to such rate.
    (c) The certificate of final  equalization  rate  for  a  consolidated
  assessing unit shall be filed with the consolidated assessing unit.
    5. When the commissioner has established a final equalization rate for
  a  consolidated  assessing  unit  as a whole, school district and county
  taxes within  the  consolidated  assessing  unit  shall  be  apportioned
  without the use of equalization rates, notwithstanding the provisions of
  articles eight and thirteen of this chapter.