New York Laws
Article 2 - Meaning of Terms
61 - Date for Determining Last Completed Assessment Rolls.

§ 61. Date for determining last completed assessment rolls. In
computing the amount which may be raised by tax on real estate by a
county, city, village or school district within the limitation
prescribed by article eight of the constitution, the determinations as
to the last completed assessment roll, as defined in subdivision seven-a
of section 2.00 of the local finance law, shall be made on or before the
date upon which the amount to be raised by tax on real estate by or for
such county, city, village or school district is actually determined.
For the purposes of this section an assessment roll shall mean such
assessment roll as finally completed by the assessors or other officer
or body authorized to prepare such roll.

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