New York Statutes
§ 1251 — Establishment of special equalization ratios
New York·Law RPT Real Property Tax·Art. 12-A Special State Equalization Ratios For Computing Constitutional Tax and Debt Limitations For Cities of One Hundred Twenty-five Thousand or More
§ 1251. Establishment of special equalization ratios. The commissioner\nshall, for a city with a population of one hundred twenty-five thousand\nor more inhabitants, establish annually the ratio of the assessed\nvaluation to the full valuation of taxable real estate on the last\ncompleted assessment roll and each of the four preceding assessment\nrolls of such city in accordance with the provisions of this article.\n
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Related
City of New York v. New York State Division of Housing & Community Renewal
765 N.E.2d 829 (New York Court of Appeals, 2001)