N.Y. Real Property Tax Law § 820: Method of effectuating county equalization revised by commissioner

§ 820. Method of effectuating county equalization revised by

commissioner. If the equalization made by the commissioner cannot be

completed in time to be substituted for the original equalization made

by the county equalization agency, the commissioner shall determine the

amount of county taxes paid or payable by the property in any city or

town in the county under the original equalization in excess of or less

than that which such property in the city or town would have paid under

the equalization as made by the commissioner. The excess shall be

subtracted, or the deficiency shall be added, from or to the next county

tax levy in such city or town.