N.Y. Real Property Tax Law § 1211: Confirmation by commissioner of the locally stated level of assessment

§ 1211. Confirmation by commissioner of the locally stated level of

assessment. Notwithstanding the foregoing provisions of this title,

before the commissioner determines a tentative equalization rate for a

city, town or village, he or she shall examine the accuracy of the

locally stated level of assessment appearing on the tentative assessment

roll. If the commissioner confirms the locally stated level of

assessment, then as soon thereafter as is practicable, he or she shall

establish and certify such locally stated level of assessment as the

final equalization rate for such city, town or village in the manner

provided by sections twelve hundred ten and twelve hundred twelve of

this title. The provisions of sections twelve hundred four, twelve

hundred six and twelve hundred eight of this title shall not apply in

such cases, unless the commissioner finds that the final assessment roll

differs from the tentative assessment roll to an extent that renders the

locally stated level of assessment inaccurate, and rescinds the final

equalization rate on that basis.