N.Y. Real Property Tax Law § 1260: Definitions

§ 1260. Definitions. For purposes of this article:

1. "City school district" shall mean any school district which is

coterminous with, or partly within or wholly within a city having less

than one hundred twenty-five thousand inhabitants according to the

latest federal census.

2. "Last completed assessment roll" shall mean the assessment rolls

last completed, verified and filed by each county, city and town

assessor on or before the date upon which the amount to be raised by tax

on real estate is actually determined.

3. "Market value surveys" shall mean the statewide studies completed

by the commissioner pursuant to section twelve hundred of this chapter

and actually used in establishing state equalization rates pursuant to

article twelve of this chapter.

4. "Valuation date" shall mean the date as of which full value is

estimated for purposes of market value surveys completed pursuant to

section twelve hundred of this chapter.