2020 New York Laws
RPT - Real Property Tax
Article 19 - Preservation of Class Share of Taxes Other Than in Special Assessing Units
1905-A - Commissioner Certifications for Assessment Rolls Completed During and After Nineteen Hundred Eighty-Nine.

§  1905-a.  Commissioner certifications for assessment rolls completed
during and after nineteen hundred eighty-nine.  (a)  For  each  approved
assessing  unit  and  eligible  non-assessing unit village for which the
commissioner certified adjusted homestead base proportions and  adjusted
non-homestead base proportions in the year nineteen hundred eighty-nine,
the  commissioner  shall  determine  and  certify as provided by article
twelve of this chapter the class equalization rate  for  each  class  in
such approved assessing unit and each portion thereof and for each class
in  such  eligible  non-assessing  unit  village  on the assessment roll
completed and filed in the year nineteen hundred  eighty-nine  and  each
roll thereafter.

(b) For each other approved assessing unit and eligible non-assessing unit village which has adopted the provisions of section nineteen hundred three of this article, the commissioner shall determine and certify, as provided by article twelve of this chapter, class equalization rates for such approved assessing unit and each portion thereof and for such eligible non-assessing unit village for an assessment roll filed no later than the sixth year following the filing of the first assessment roll to which the provisions of section nineteen hundred three of this article are applicable, and for each roll filed thereafter.

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