N.Y. Eminent Domain Procedure Law § 303: Offer

§ 303. Offer. The condemnor shall establish an amount which it

believes to represent just compensation for the real property to be

acquired. The condemnor shall make a written offer to acquire the

property for one hundred per centum of the valuation so established. In

no event shall such amount be less than the condemnor's highest approved

appraisal. Wherever practicable, the condemnor shall make the offer

prior to acquiring the property and shall also wherever practicable,

include within the offer an itemization of the total direct, the total

severance or consequential damages and benefits as each may apply to the

property.