N.Y. Real Property Tax Law § 806: Equalization in special districts located in more than one city or town

§ 806. Equalization in special districts located in more than one city

or town. 1. Where a special district is located in more than one city or

town, the commissioners or other governing body of such district, or the

governing board of any city or town in which the district is located,

may, and upon the written request of three or more persons owning or

having an interest in real property liable to taxation in such district

shall, at least fifteen days before the annual levy of taxes, furnish to

the clerk of the board of supervisors, or if the special district is

located in more than one county, to the clerk of the board of

supervisors of each such county, a statement of the total amount of

special ad valorem levies to be raised in such district for the ensuing

year and the total assessed valuation of real property therein subject

to special ad valorem levies. Such clerk or clerks, as the case may be,

shall immediately procure from the commissioner the state equalization

rates for each city and town in which the special district is situated

and shall compute the full valuation of the real property subject to

special ad valorem levies in such district in each city and town by

dividing the assessed valuation of such real property in such district

in each city and town by the state equalization rate established for

such city or town. The board or boards of supervisors, as the case may

be, shall levy upon the real property in such district in each city or

town such proportion of the total amount of the special ad valorem

levies to be raised as is obtained by dividing the full valuation of

real property subject to special ad valorem levies in the district in

each city or town by the full valuation of all such real property in

such district. A new proportion shall be determined for each tax year

thereafter by the clerk or clerks, as the case may be, in accordance

with the provisions of this section by the use of the latest state

equalization rates.

2. If it shall be made to appear to the commissioner that an

equalization has been or will be made pursuant to this section and that

a state equalization rate for a city or town is inequitable, either with

respect to the entire city or town or the portion thereof in which a

special district is situated, the commissioner may, if it is possible to

certify the same at least fifteen days before the annual levy of taxes,

establish a special equalization rate for such city or town or for such

portion thereof for the purpose of equalization under this section. Such

special equalization rate as finally established shall be furnished by

the commissioner to the clerk of the board of supervisors of each county

in which any portion of the special district is situated.