N.Y. Real Property Tax Law § 1253: Hearing and determination

§ 1253. Hearing and determination. Not later than twenty days prior to

the ensuing fiscal year of each city with a population of one hundred

twenty-five thousand or more inhabitants, the state board of real

property tax services shall provide written notice of the determination

of tentative ratios pursuant to this article to the chief executive

officer thereof. The notice shall set forth such ratios, identifying the

assessment rolls for which the ratios were determined and specifying the

time and place where the state board of real property tax services or a

duly authorized representative thereof will meet to hear complaints

presented by a city concerning such ratios. Such notice must be served

at least five days before the date specified for the hearing. After

hearing any such complaints, the state board of real property tax

services shall establish final ratios for such rolls in accordance with

the provisions of this article. A city is hereby authorized and

empowered to waive the hearing with respect to such ratios.