New York Laws
Title 1 - State Equalization Rates
1211 - Confirmation by Commissioner of the Locally Stated Level of Assessment.

§ 1211. Confirmation by commissioner of the locally stated level of
assessment. Notwithstanding the foregoing provisions of this title,
before the commissioner determines a tentative equalization rate for a
city, town or village, he or she shall examine the accuracy of the
locally stated level of assessment appearing on the tentative assessment
roll. If the commissioner confirms the locally stated level of
assessment, then as soon thereafter as is practicable, he or she shall
establish and certify such locally stated level of assessment as the
final equalization rate for such city, town or village in the manner
provided by sections twelve hundred ten and twelve hundred twelve of
this title. The provisions of sections twelve hundred four, twelve
hundred six and twelve hundred eight of this title shall not apply in
such cases, unless the commissioner finds that the final assessment roll
differs from the tentative assessment roll to an extent that renders the
locally stated level of assessment inaccurate, and rescinds the final
equalization rate on that basis.