New York § 1618 - 1618Equalization
Full text of New York New York Consolidated Laws § 1618 — 1618Equalization, with citation guidance and answers to common questions.
§ 1618. 1618Equalization
§ 1618. Equalization. 1. The commissioner shall establish equalization rates for a consolidated assessing unit in the manner provided by article twelve of this chapter, except as otherwise provided by this section. 2. Once the first final assessment roll of a consolidated assessing unit has been completed and filed, each market value survey commenced thereafter shall be conducted with respect to the consolidated assessing unit as a whole, rather than with respect to the constituent municipalities. 3. Beginning with the first equalization rate which is based upon a market value survey of a consolidated assessing unit as a whole, the commissioner shall establish equalization rates for the consolidated assessing unit as a whole, and shall not establish such rates for the constituent municipalities. 4. For purposes of the review and establishment of an equalization rate for a consolidated assessing unit, the consolidated assessing unit shall have the rights that would otherwise be applicable to a city or town, including: (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.
Frequently Asked Questions About New York § 1618
What does New York Consolidated Laws § 1618 cover?
Section 1618 ("1618Equalization") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New York § 1618?
A common citation format is "New York Consolidated Laws § 1618" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New York law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.
How does New York § 1618 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New York.