New York Laws
Article 16 - Consolidated Assessing Units
1618 - Equalization.

(a) The notice of completion of the tentative equalization rate for
the consolidated assessing unit shall be directed to the consolidated
assessing unit.
(b) The consolidated assessing unit shall be entitled to file a
complaint with respect to such rate.
(c) The certificate of final equalization rate for a consolidated
assessing unit shall be filed with the consolidated assessing unit.
5. When the commissioner has established a final equalization rate for
a consolidated assessing unit as a whole, school district and county
taxes within the consolidated assessing unit shall be apportioned
without the use of equalization rates, notwithstanding the provisions of
articles eight and thirteen of this chapter.

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