New York § 1260 Definitions

New York Statutes

§ 1260 — Definitions

New York § 1260

Law RPTReal Property Tax

Art. 12-BSpecial State Equalization Ratios For Computing Constitutional Debt Limitations For City School Districts

This text of New York § 1260 (Definitions) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Real Property Tax § 1260 (2026).

Text

  § 1260. Definitions. For purposes of this article:\n  1. "City school district" shall mean any school district which is\ncoterminous with, or partly within or wholly within a city having less\nthan one hundred twenty-five thousand inhabitants according to the\nlatest federal census.\n  2. "Last completed assessment roll" shall mean the assessment rolls\nlast completed, verified and filed by each county, city and town\nassessor on or before the date upon which the amount to be raised by tax\non real estate is actually determined.\n  3. "Market value surveys" shall mean the statewide studies completed\nby the commissioner pursuant to section twelve hundred of this chapter\nand actually used in establishing state equalization rates pursuant to\narticle twelve of this chapter.\n  4. "Valuati

Free access — add to your briefcase to read the full text and ask questions with AI

§ 1260. Definitions. For purposes of this article:\n 1. "City school district" shall mean any school district which is\ncoterminous with, or partly within or wholly within a city having less\nthan one hundred twenty-five thousand inhabitants according to the\nlatest federal census.\n 2. "Last completed assessment roll" shall mean the assessment rolls\nlast completed, verified and filed by each county, city and town\nassessor on or before the date upon which the amount to be raised by tax\non real estate is actually determined.\n 3. "Market value surveys" shall mean the statewide studies completed\nby the commissioner pursuant to section twelve hundred of this chapter\nand actually used in establishing state equalization rates pursuant to\narticle twelve of this chapter.\n 4. "Valuation date" shall mean the date as of which full value is\nestimated for purposes of market value surveys completed pursuant to\nsection twelve hundred of this chapter.\n