N.Y. Real Property Tax Law § 1214: Establishment of state equalization rates for counties

§ 1214. Establishment of state equalization rates for counties. The

commissioner shall annually establish a state equalization rate for each

county in the state and determine the full valuation of taxable real

property therein. The state equalization rate established for any county

assessing unit, other than a special assessing unit, shall also be

established as the state equalization rate for each city, town and

non-assessing unit village within such county.