N.Y. Real Property Tax Law § 1212: Certification of final state equalization rates, class ratios and class equalization rates

§ 1212. Certification of final state equalization rates, class ratios

and class equalization rates. After establishing the final state

equalization rate, class ratios and class equalization rates, if

required, for a city, town, village, special assessing unit, or approved

assessing unit or eligible non-assessing unit village which has adopted

the provisions of section nineteen hundred three of this chapter, the

commissioner shall file a certificate with the chief executive officer

of such city, town, village, special assessing unit, or approved

assessing unit or eligible non-assessing unit village which has adopted

the provisions of section nineteen hundred three of this chapter setting

forth such final state equalization rate, class ratios and class

equalization rates and identifying the assessment roll for which it was

established. The certification of the final state equalization rate,

class ratios, and class equalization rates, if required, shall occur no

later than thirty days prior to the last date set by law for levy of

taxes of any municipal corporation to which such equalization rate,

class ratios, and class equalization rates are applicable. A duplicate

certificate for each city, town, village within a county, special

assessing unit and approved assessing unit and eligible non-assessing

unit village which has adopted the provisions of section nineteen

hundred three of this chapter or a certified statement setting forth the

final rates for all the cities, towns, villages within a county, special

assessing units and approved assessing units and eligible non-assessing

unit villages which have adopted the provisions of section nineteen

hundred three of this chapter shall be filed with the clerk of the board

of supervisors thereof and in the office of the state comptroller.