N.Y. Real Prop. Tax Law § 1251
Current through 2024 NY Law Chapter 678
The commissioner shall, for a city with a population of one hundred twenty-five thousand or more inhabitants, establish annually the ratio of the assessed valuation to the full valuation of taxable real estate on the last completed assessment roll and each of the four preceding assessment rolls of such city in accordance with the provisions of this article.
N.Y. Real Prop. Tax. Law § 1251