New York § 61 - 61Date for determining last completed assessment rolls
Full text of New York New York Consolidated Laws § 61 — 61Date for determining last completed assessment rolls, with citation guidance and answers to common questions.
§ 61. 61Date 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.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 61
What does New York Consolidated Laws § 61 cover?
Section 61 ("61Date for determining last completed assessment rolls") 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 § 61?
A common citation format is "New York Consolidated Laws § 61" (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 § 61 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.