N.Y. Real Property Tax Law § 1251: Establishment of special equalization ratios

§ 1251. Establishment of special equalization ratios. The commissioner

shall, for a city with a population of one hundred twenty-five thousand

or more inhabitants, establish annually the ratio of the assessed

valuation to the full valuation of taxable real estate on the last

completed assessment roll and each of the four preceding assessment

rolls of such city in accordance with the provisions of this article.