§ 1902 — Certification of assessing units

§ 1902. Certification of assessing units. 1. Whenever an assessing\nunit other than a special assessing unit or an approved assessing unit\nwhich has or has had in effect a local law adopted pursuant to\nsubdivision one of section nineteen hundred three of this article\nundertakes a revaluation or an update, the governing body of such\nassessing unit may apply to the commissioner for certification or\nrecertification as an "approved assessing unit". The commissioner shall\nmonitor the progress of such revaluation or update for the purpose of\ndetermining whether or not such assessing unit will be eligible for\ncertification or recertification as an approved assessing unit.\n 2. Upon application by the governing body of any assessing unit, filed\nno later than one hundred twenty days prior to the completion of the\nfirst tentative assessment roll on which such revaluation or update\nshall be entered, the commissioner shall certify or recertify as an\napproved assessing unit any such assessing unit which has completed a\nrevaluation or update. Such certification or recertification shall be\nbased on the first assessment roll on which the revaluation or update is\nentered, provided however, if such revaluation was completed prior to\nDecember thirty-first, nineteen hundred eighty-one, such certification\nshall be based upon the latest completed assessment roll. A revaluation\nor an update shall be deemed to be completed when its results are\navailable for entry on a tentative assessment roll. The last date for\nfiling of an application for certification may be waived by the\ncommissioner, if circumstances warrant. Notice of such certification or\nrecertification, or denial thereof, shall be filed by the commissioner\nwith the chief executive officer of such assessing unit no later than\nthirty days prior to the completion of the first tentative assessment\nroll following application pursuant to this subdivision.\n 3. Upon filing an application for approved assessing unit status, the\ngoverning body of a city, town or county shall forward to the school\nauthorities of each school district located partially in such city, town\nor county a notice prepared by the commissioner summarizing the\nprovisions of section nineteen hundred three-a of this article and\nspecifying the last date provided for in subdivision one of section\nnineteen hundred three-a of this article for the school authorities to\nfile a notice of intent to use homestead and non-homestead tax rates\nwith each assessor who prepares an assessment roll used to levy the\nschool district's taxes.\n 4. If the governing body of an approved assessing unit fails to adopt\nthe provisions of section nineteen hundred three of this article so as\nto apply to the revaluation or update specified in subdivision two of\nthis section, the certification of the approved assessing unit shall\nexpire. Nothing contained herein shall be construed so as to prohibit\nsuch an assessing unit from reapplying for certification as an approved\nassessing unit on the basis of a future revaluation or update.\n