N.Y. Real Property Tax Law § 1263: Notice of determination of tentative ratios and opportunity to be heard

§ 1263. Notice of determination of tentative ratios and opportunity to

be heard. Not later than ninety days prior to the ensuing fiscal year of

the city school district, the state board of real property tax services

shall provide written notice of the determination of tentative ratios

pursuant to this article to the board of education of each city school

district. The notice shall set forth the tentative ratios, identify the

assessment rolls for which the ratios were determined and shall specify

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

or a duly authorized representative thereof will meet to hear objections

presented by the appropriate board of education concerning such ratios.

The notice must be served at least ten days before the date specified

for the hearing. After hearing any objections, the state board of real

property tax services shall determine final ratios for the appropriate

assessment rolls in accordance with the provisions of this article. The

board of education is hereby authorized and empowered to waive the

hearing with respect to such tentative ratios.