reglab/housing_qa huggingface dataset:
NY Real Prop Tax L § 804 (2021)
2021 New York Laws RPT - Real Property Tax Article 8 - County Equalization Title 1 - County Equalization 804 - Equalization by County Equalization Agency.

§  804.  Equalization  by  county equalization agency. 1. On or before   November fifteenth in each year, the county equalization agency of  each   county shall inquire into and ascertain as near as may be the percentage   of  full  value  at  which  taxable  real property in each city and town   therein is assessed, which percentage shall be the  county  equalization   rate  for  such  city  or  town.  The  county  equalization agency shall   determine the aggregate full valuation of taxable real property in  each   city  and  town for the purpose of apportioning county taxes by dividing   the  assessed  valuation  thereof  by  the  county   equalization   rate   established for such city or town.2.  Where  the  board  of  supervisors acts as the county equalization   agency, the county equalization rate established for each city and  town   shall  be  stated  in  a  resolution  of the board of supervisors. Where   commissioners of equalization act as the county equalization agency,  on   or  before  November  fifteenth  in  each year, they shall file with the   clerk of the board of supervisors the county equalization rates and  the   full  valuations  of  real  property  determined  by  them, including an   abstract of the evidence upon which the same  is  based,  signed  by  at   least  two  of  such  commissioners,  and  the same shall be binding and   conclusive on the board of supervisors.3. The clerk of the county legislative body shall provide to each city   and  town  a  written  notification  of  the  county  equalization  rate   established for each city and town. The written notification shall be on   a form prescribed by the commissioner and it shall be transmitted within   five   days  from  the  date  of  the  resolution  adopting  the  county   equalization rates established by the county legislative body or  within   five  days  of  the  date of the filing of the county equalization rates   established by the commissioners of equalization.4.  The  documentary  evidence  used   in   determining   the   county   equalization  rates  for the several cities and towns shall be preserved   and an abstract of the same published with the county equalization rates   in the proceedings of the board of supervisors.
NY Real Prop Tax L § 805 (2021)
2021 New York Laws RPT - Real Property Tax Article 8 - County Equalization Title 1 - County Equalization 805 - Alternative County Tax Apportionment.

§  805.  Alternative  county tax apportionment. 1. Any county to which   this title applies, and which contains a designated large  property,  as   that  term  is  defined  in  section  eight  hundred forty-seven of this   article, may provide by annual resolution, adopted on or before November   first each year, that taxes to be levied for the upcoming fiscal year be   apportioned and levied in the manner provided in section  eight  hundred   forty-seven of this article.2.  When  a  county  apportions  and  levies  its taxes as provided in   subdivision one of this section, two county equalization rates shall  be   established  for  the  city  or  town  containing  any  designated large   property. The first county equalization rate shall be the percentage  of   full value at which all taxable real property is assessed in the city or   town  containing  any  designated  large  property  and shall be used to   initially apportion the tax in accordance with the  provisions  of  this   title.  The  second  county equalization rate shall be the percentage of   full value  at  which  all  taxable  real  property,  exclusive  of  any   designated  large  property, is assessed. The second county equalization   rate shall be used to reapportion the remaining tax,  exclusive  of  any   designated  large  property,  in  the  manner provided by paragraphs (c)   through (f) of subdivision seven of section eight hundred forty-seven of   this article.
NY Real Prop Tax L § 806 (2021)
2021 New York Laws RPT - Real Property Tax Article 8 - County Equalization Title 1 - County Equalization 806 - Equalization in Special Districts Located in More Than One City or Town.

§ 806. Equalization in special districts located in more than one city   or town. 1. Where a special district is located in more than one city or   town, the commissioners or other governing body of such district, or the   governing  board  of  any city or town in which the district is located,   may, and upon the written request of three or  more  persons  owning  or   having  an interest in real property liable to taxation in such district   shall, at least fifteen days before the annual levy of taxes, furnish to   the clerk of the board of supervisors, or if  the  special  district  is   located  in  more  than  one  county,  to  the  clerk  of  the  board of   supervisors of each such county, a statement  of  the  total  amount  of   special  ad valorem levies to be raised in such district for the ensuing   year and the total assessed valuation of real property  therein  subject   to  special ad valorem levies. Such clerk or clerks, as the case may be,   shall immediately procure from the commissioner the  state  equalization   rates  for  each city and town in which the special district is situated   and shall compute the full valuation of the  real  property  subject  to   special  ad  valorem  levies  in  such district in each city and town by   dividing the assessed valuation of such real property in  such  district   in  each  city  and  town by the state equalization rate established for   such city or town. The board or boards of supervisors, as the  case  may   be,  shall  levy upon the real property in such district in each city or   town such proportion of the total  amount  of  the  special  ad  valorem   levies  to  be  raised  as is obtained by dividing the full valuation of   real property subject to special ad valorem levies in  the  district  in   each  city  or  town  by the full valuation of all such real property in   such district. A new proportion shall be determined for  each  tax  year   thereafter  by  the  clerk  or clerks, as the case may be, in accordance   with the provisions of this section by  the  use  of  the  latest  state   equalization rates.2.  If  it  shall  be  made  to  appear  to  the  commissioner that an   equalization has been or will be made pursuant to this section and  that   a state equalization rate for a city or town is inequitable, either with   respect  to  the  entire  city or town or the portion thereof in which a   special district is situated, the commissioner may, if it is possible to   certify the same at least fifteen days before the annual levy of  taxes,   establish  a special equalization rate for such city or town or for such   portion thereof for the purpose of equalization under this section. Such   special equalization rate as finally established shall be  furnished  by   the commissioner to the clerk of the board of supervisors of each county   in which any portion of the special district is situated.
NY Real Prop Tax L § 808 (2021)
2021 New York Laws RPT - Real Property Tax Article 8 - County Equalization Title 1 - County Equalization 808 - Correction of Clerical Errors in County Equalizations.

§  808.  Correction  of clerical errors in county equalizations. If it   appears to the board of supervisors of any county that a clerical  error   has  been  made  by the county equalization agency and that by reason of   such error injustice has been done to one or more cities  or  towns  and   that two years have not elapsed since the equalization, the error may be   corrected  by  the  board  of supervisors. If the equalization cannot be   corrected before taxes are levied on the basis thereof, such board shall   determine the amount of county taxes paid or payable by any such city or   town under such equalization in excess of or less than that  which  such   city  or  town would have paid under such equalization as corrected. The   excess shall be subtracted, or the deficiency shall be added, from or to   the next county tax levy in such city  or  town  as  the  situation  may   require.
NY Real Prop Tax L § 810 (2021)
2021 New York Laws RPT - Real Property Tax Article 8 - County Equalization Title 1 - County Equalization 810 - Statement to Be Forwarded to Commissioner.

§  810.  Statement  to  be forwarded to commissioner. On or before the   first day  of  February  in  each  year,  the  clerk  of  the  board  of   supervisors,  shall transmit to the commissioner, in the form prescribed   by it, a statement for the preceding calendar year showing the aggregate   assessed and full valuation of the taxable real  property  in,  and  the   county  equalization  rate  for,  each  city  and  town in the county as   determined by the county equalization agency. The time for  transmitting   such  statement may be extended by the commissioner for good cause shown   by the clerk of the board of supervisors.
NY Real Prop Tax L § 816 (2021)
2021 New York Laws RPT - Real Property Tax Article 8 - County Equalization Title 1 - County Equalization 816 - Review by Commissioner.

§  816. Review by state board of real property tax services. The state   board of real property tax services shall have  power  on  complaint  to   review  the  equalization  made  by any county equalization agency. Such   review shall be brought by filing the complaint with the state board  of   real  property tax services at any time within thirty days from the date   on which notice was given pursuant to section eight hundred four of this   article. Notice of the hearing on such review  shall  be  given  by  the   state  board  of  real  property tax services to the clerk of the county   legislative body, whose duty it shall be to  transmit  a  copy  of  such   notice  to  each  member of the county legislative body and to the chief   executive officer of each city and town in the county.
NY Real Prop Tax L § 818 (2021)
2021 New York Laws RPT - Real Property Tax Article 8 - County Equalization Title 1 - County Equalization 818 - Determination on Review.

§  818. Determination on review. 1. On review of the equalization made   by the county equalization agency, the state board of real property  tax   services shall review such equalization and shall determine whether such   equalization  is  fair and equitable and if not, what corrections should   be made. The state board of real property tax services shall certify its   determination in writing to the county legislative body and to the chief   executive officer of each city or town complaining, if any.2. Such determination shall have the  same  force  and  effect  as  an   original  equalization made by the county equalization agency within the   time prescribed by law.3. If the state board of real property tax  services  determines  that   the  equalization  made  by  a  county  equalization  agency in a county   containing a designated large property, as that  term  is  described  in   section  eight  hundred  forty-seven  of  this  article, is not fair and   equitable,  it  shall  issue  an  order  directing  correction  of  such   equalization,  which  may include the apportionment and levy of taxes in   the manner provided in section eight hundred five of this title.
NY Real Prop Tax L § 820 (2021)
2021 New York Laws RPT - Real Property Tax Article 8 - County Equalization Title 1 - County Equalization 820 - Method of Effectuating County Equalization Revised by Commissioner.

§   820.   Method  of  effectuating  county  equalization  revised  by   commissioner. If the equalization made by  the  commissioner  cannot  be   completed  in  time to be substituted for the original equalization made   by the county equalization agency, the commissioner shall determine  the   amount  of  county  taxes paid or payable by the property in any city or   town in the county under the original equalization in excess of or  less   than  that which such property in the city or town would have paid under   the equalization as made  by  the  commissioner.  The  excess  shall  be   subtracted, or the deficiency shall be added, from or to the next county   tax levy in such city or town.
NY Real Prop Tax L § 822 (2021)
2021 New York Laws RPT - Real Property Tax Article 8 - County Equalization Title 1 - County Equalization 822 - Alternative Method of Effectuating Revised County Equalization.

§ 822. Alternative method of effectuating revised county equalization.   Upon request of the governing body of a city or town, a deficiency which   is  to be added to the county taxes against the property in such city or   town under section eight hundred twenty of this chapter shall  be  added   in  not more than five equal annual installments beginning with the next   county tax levy. In such event, the excess determined for  the  property   in  any  city  or  town  under such section shall be subtracted from the   county taxes levied thereon in amounts adjusted so that the total of the   deficiencies added and the total of the  excesses  subtracted  shall  be   equal in each such levy. Such installments shall bear no interest.
NY Real Prop Tax L § 826 (2021)
2021 New York Laws RPT - Real Property Tax Article 8 - County Equalization Title 1 - County Equalization 826 - Discontinuance and Settlement.

§  826. Discontinuance and settlement. 1. A review brought pursuant to   section eight hundred sixteen of this chapter may  be  discontinued  and   settled  at any time prior to the determination thereof without an order   of the commissioner by filing with the  county  clerk  an  agreement  of   discontinuance  and  settlement.  The  agreement  of  discontinuance and   settlement shall set forth the agreement for the  apportionment  of  the   county  taxes  which are the subject of the review and shall be executed   by the mayor or supervisor, as the case may be, of each complainant city   or town and of any  city  or  town  which  would  be  required  by  such   agreement to pay a greater amount of taxes than required by the original   equalization which is the subject of the review. Upon the filing thereof   in  the  office of the county clerk, such agreement shall be binding and   conclusive upon the county legislative body  and  shall  constitute  the   authority  of  the  county legislative body to apportion county taxes in   accordance with the terms contained therein.2. If the agreement is not filed in time to  take  the  place  of  the   original  equalization,  it  shall be effectuated in the next county tax   levy following the filing of  such  agreement  in  accordance  with  the   provisions  of  section  eight hundred twenty of this chapter, or if the   agreement so provides, the amount of any deficiency shall  be  added  to   the county taxes against the property in a city or town in not to exceed   five  equal annual installments beginning with the next county tax levy.   Whenever the agreement provides for installment levy of deficiencies  it   shall  also  provide  that the excess determined for the property in any   city or town shall be subtracted from the county taxes levied thereon in   amounts adjusted so that the total of the  deficiencies  added  and  the   total of the excesses subtracted shall be equal in each levy.3. Copies of the agreement of discontinuance and settlement shall also   be filed in the office of the county treasurer, the commissioner and the   clerk of the board of supervisors.4.  Nothing  contained  herein  shall prohibit the discontinuance of a   review from a county equalization by the complainant at any  time  prior   to  the  determination  thereof  by  serving  a notice of discontinuance   thereof, either personally or by mail,  upon  all  the  parties  to  the   proceeding and by filing a copy of the notice with proof of service with   the commissioner and the clerk of the county.
NY Real Prop Tax L § 828 (2021)
2021 New York Laws RPT - Real Property Tax Article 8 - County Equalization Title 1 - County Equalization 828 - Effect of Adjustment of Previous County Tax Levy on Taxing and Borrowing Power.

§ 828.  Effect of adjustment of previous county tax levy on taxing and   borrowing power.  Deficiencies to be added and excesses to be subtracted   pursuant  to  sections eight hundred twenty, eight hundred twenty-two or   eight  hundred  twenty-six  of  this  chapter  shall  be  deemed  to  be   adjustments  of  county taxes previously levied on geographical areas of   the county and not indebtedness within the meaning of  section  four  of   article  eight  of  the  state  constitution  nor taxes raised upon real   property within the limitation provided by section ten of article  eight   of the state constitution.
NY Real Prop Tax L § 830 (2021)
2021 New York Laws RPT - Real Property Tax Article 8 - County Equalization Title 1 - County Equalization 830 - Review of Final Determinations of Commissioner Relating to County Equalization Rates.

§  830.  Review  of  final  determinations of commissioner relating to   county equalization rates. A final  determination  of  the  commissioner   relating to county equalization rates established pursuant to this title   may  be  reviewed by the supreme court in the manner provided by article   seventy-eight of the civil practice law and rules upon application of an   affected city or town. The issue in such  a  proceeding  shall  be  that   described  in  subdivision  four of section seven thousand eight hundred   three of the civil practice law and rules.
NY Real Prop Tax L § 840 (2021)
2021 New York Laws RPT - Real Property Tax Article 8 - County Equalization Title 2 - Alternative Method of County Equalization 840 - Application of Title.

§  840.  Application  of  title.  1. Notwithstanding the provisions of   title one of this article or the inconsistent provisions of any general,   special, local or other law, a county legislative  body  may  adopt  the   provisions of this title by a resolution providing for the determination   by  the commissioner of county equalization rates for each city and town   for the purpose of  apportioning  the  next  ensuing  county  tax  levy;   provided, however, that this title shall not apply if one or more of the   cities  or towns in the county fails to file an assessor's annual report   pursuant to section five hundred  seventy-five  of  this  chapter  which   complies  with  the rules of the commissioner prior to the last date for   the determination of county equalization rates.2. If an assessor's  annual  report  is  not  filed  within  the  time   prescribed  by the commissioner or does not comply with the rules of the   commissioner, the commissioner shall so notify the  county  director  of   real  property  tax services. The county director shall take such action   as he or she shall deem necessary and appropriate to assist the assessor   in preparing and filing or revising and filing such report.3. If any city or town in a county to which this title  is  applicable   fails  to file an assessor's annual report which complies with the rules   of the commissioner prior to the last  date  for  the  determination  of   county  equalization  rates,  the  commissioner  shall notify the county   director of real property tax services  and  the  clerk  of  the  county   legislative  body  that  the  provisions  of  this  title  shall  not be   applicable to that county for that year and that its county equalization   for that year shall be governed by the provisions of title one  of  this   article or such other law as may be applicable.4.  A  resolution pursuant to subdivision one of this section shall be   adopted on or before the first day of November in  any  year  and  shall   remain  in  effect  until rescinded by a resolution adopted on or before   the first day of November in any  subsequent  year.  The  clerk  of  the   county  legislative  body shall file with the commissioner a copy of any   resolution adopted pursuant to this section within five days  after  its   adoption.
NY Real Prop Tax L § 842 (2021)
2021 New York Laws RPT - Real Property Tax Article 8 - County Equalization Title 2 - Alternative Method of County Equalization 842 - Computation of County Equalization Rates.

§  842.  Computation  of  county  equalization rates. The commissioner   shall compute county equalization rates for each county  to  which  this   title  is  applicable  by  furnishing the final state equalization rates   which are established pursuant to article twelve  of  this  chapter  for   each  city  and  town  in the county for the final assessment roll to be   completed and filed during the current year or, if such  rates  are  not   then  available  for  each city and town in the county, by adjusting the   final state equalization rate established pursuant to article twelve  of   this  chapter  for  each  city  and  town  in  the  county for the final   assessment roll required to be completed  and  filed  during  the  prior   calendar  year  by  the  appropriate "change in level of assessment", if   any, as that term is defined in section twelve hundred  twenty  of  this   chapter.  On or before the fifteenth day of November, or such other date   as may be prescribed by law for the determination of county equalization   rates, the commissioner shall certify the county equalization  rates  to   the  clerk of the legislative body of each county to which this title is   applicable.  Within five days of the receipt of such rates, the clerk of   the legislative body shall provide to  each  city  and  town  a  written   notice of the county equalization rates computed by the commissioner.
NY Real Prop Tax L § 846 (2021)
2021 New York Laws RPT - Real Property Tax Article 8 - County Equalization Title 2 - Alternative Method of County Equalization 846 - Review.

§  846.  Review. A final determination of the commissioner relating to   county equalization rates established pursuant  to  this  title  may  be   reviewed  by  the  supreme  court  in  the  manner  provided  by article   seventy-eight of the civil practice law and rules upon application of an   affected city or town.
NY Real Prop Tax L § 848 (2021)
2021 New York Laws RPT - Real Property Tax Article 8 - County Equalization Title 2 - Alternative Method of County Equalization 848 - Rules.

§ 848. Rules. The commissioner shall promulgate rules necessary to the   implementation of this title.
NY Real Prop Tax L § 900 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 1 - Levy; Warrant; Lien Date 900 - Levy and Extension of Taxes.

§ 900. Levy and extension of taxes. 1. Not later than the thirty-first   day  of  December  in each year, the board of supervisors of each county   shall levy the taxes for the county upon the basis of the full valuation   of the taxable real property determined in accordance with title one  or   title two of article eight of this chapter and shall enter in a separate   column  on  the  assessment  roll  of  each  city  and town opposite the   assessment of each parcel of real property, the amount to be paid  as  a   tax thereon.2. The county legislative body may at the expense of the county employ   such person or persons as may be deemed necessary to extend the taxes on   the final assessment rolls forwarded to it pursuant to the provisions of   section five hundred sixteen of this chapter.3.  When  taxes  are  extended on final assessment rolls by the county   pursuant to subdivision two of this section, a copy of  such  assessment   rolls  with  taxes  extended  shall  be  prepared  and  returned  to the   appropriate city or town clerk where it shall be retained  as  a  public   record for a minimum of five years from the date the taxes were extended   thereon.   Notwithstanding any law to the contrary, and except in a city   having a population of five million or more, where a city extends  taxes   on  behalf  of a county, the city, shall retain a copy of the assessment   roll with taxes extended as a public record for a minimum of five  years   from the date the taxes were extended thereon.