N.Y. RPT Law § 1602

§ 1602. Establishment of consolidated assessing units. 1. The\ngoverning bodies of two or more assessing units, except villages, are\nhereby authorized to establish a consolidated assessing unit for the\npurposes hereinafter stated and in the manner hereinafter provided.\n 2. A consolidated assessing unit shall be established upon the passage\nof an identical local law by each city and town which is to join the\nconsolidated assessing unit. Such a local law shall be subject to\npermissive referendum and must be adopted by all affected cities and\ntowns at least two months before the first taxable status date to which\nit is to apply. A copy of each such local law shall be filed with the\ncommissioner within thirty days of the adoption thereof.\n 3. Each such local law shall provide that a revaluation shall be\nimplemented on the first assessment roll of the consolidated assessing\nunit, unless (a) the commissioner certifies that each of the cities and\ntowns establishing the consolidated assessing unit has implemented a\nrevaluation or update, and (b) each such revaluation or update shall be\nno more than three years old as of the first taxable status date of the\nconsolidated assessing unit.\n 4. The dates applicable to the assessment process in a consolidated\nassessing unit, including valuation date, taxable status date, and the\ndates for the filing of the tentative and final assessment rolls, shall\nbe as provided in articles three and five of this chapter, except as\notherwise provided in this article.\n 5. For purposes of this article, the cities and towns which have\nestablished a consolidated assessing unit shall be referred to as the\n"constituent municipalities" of the consolidated assessing unit.\n