N.Y. Workers' Compensation Law § 66: Apportionment of costs

§ 66. Apportionment of costs. 1. The total of the several amounts set

forth in the annual estimate prepared pursuant to section sixty-seven of

this chapter shall be apportioned to each participant in the proportion

that the full valuation of its taxable real property bears to the

aggregate full valuation of all participants; provided, however, that

the rules and regulations adopted pursuant to section sixty-five of this

chapter may provide that apportionments to a class of participants shall

be based on a percentage of full valuation rather than on entire full

valuation.

2. The full valuation of taxable real property shall be determined by

the use of state equalization rates established pursuant to article

two-a of the tax law. The full valuation of a public benefit corporation

shall be the same as the full valuation of taxable real property of the

tax district or districts within which it operates.