N.Y. Real Property Tax Law § 818: Determination on review

§ 818. Determination on review. 1. On review of the equalization made

by the county equalization agency, the state board of real property tax

services shall review such equalization and shall determine whether such

equalization is fair and equitable and if not, what corrections should

be made. The state board of real property tax services shall certify its

determination in writing to the county legislative body and to the chief

executive officer of each city or town complaining, if any.

2. Such determination shall have the same force and effect as an

original equalization made by the county equalization agency within the

time prescribed by law.

3. If the state board of real property tax services determines that

the equalization made by a county equalization agency in a county

containing a designated large property, as that term is described in

section eight hundred forty-seven of this article, is not fair and

equitable, it shall issue an order directing correction of such

equalization, which may include the apportionment and levy of taxes in

the manner provided in section eight hundred five of this title.