N.Y. Const. art. XVI, § 2: Assessments for taxation purposes

§ 2. The legislature shall provide for the supervision, review and

equalization of assessments for purposes of taxation. Assessments shall

in no case exceed full value.

Nothing in this constitution shall be deemed to prevent the

legislature from providing for the assessment, levy and collection of

village taxes by the taxing authorities of those subdivisions of the

state in which the lands comprising the respective villages are located,

nor from providing that the respective counties of the state may loan or

advance to any village located in whole or in part within such county

the amount of any tax which shall have been levied for village purposes

upon any lands located within such county and remaining unpaid.