New York Statutes
§ 820 — Method of effectuating county equalization revised by commissioner
New York § 820
This text of New York § 820 (Method of effectuating county equalization revised by commissioner) 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 § 820 (2026).
Text
§ 820. Method of effectuating county equalization revised by\ncommissioner. If the equalization made by the commissioner cannot be\ncompleted in time to be substituted for the original equalization made\nby the county equalization agency, the commissioner shall determine the\namount of county taxes paid or payable by the property in any city or\ntown in the county under the original equalization in excess of or less\nthan that which such property in the city or town would have paid under\nthe equalization as made by the commissioner. The excess shall be\nsubtracted, or the deficiency shall be added, from or to the next county\ntax levy in such city or town.\n
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New York § 820, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/RPT/820.