ยง 1548. Review of county advisory appraisals. The commissioner shall
review upon application by the chief executive officer or assessor of a
city or town an advisory appraisal duly made and provided to it by the
county pursuant to section fifteen hundred thirty-six of this article.
Application for such review shall be made in such form and contain such
information as may be prescribed by the commissioner. Upon completion of
such review by the commissioner, the commissioner shall send copies of
its determination to the county assessor or the county director of real
property tax services and to the assessor of the city or town in which
the property is located. In the event such property is also located
within a village a copy of such determination shall be sent to the
assessor of such village.