N.Y. RPT Law § 804

§ 804. Equalization by county equalization agency. 1. On or before\nNovember fifteenth in each year, the county equalization agency of each\ncounty shall inquire into and ascertain as near as may be the percentage\nof full value at which taxable real property in each city and town\ntherein is assessed, which percentage shall be the county equalization\nrate for such city or town. The county equalization agency shall\ndetermine the aggregate full valuation of taxable real property in each\ncity and town for the purpose of apportioning county taxes by dividing\nthe assessed valuation thereof by the county equalization rate\nestablished for such city or town.\n 2. Where the board of supervisors acts as the county equalization\nagency, the county equalization rate established for each city and town\nshall be stated in a resolution of the board of supervisors. Where\ncommissioners of equalization act as the county equalization agency, on\nor before November fifteenth in each year, they shall file with the\nclerk of the board of supervisors the county equalization rates and the\nfull valuations of real property determined by them, including an\nabstract of the evidence upon which the same is based, signed by at\nleast two of such commissioners, and the same shall be binding and\nconclusive on the board of supervisors.\n 3. The clerk of the county legislative body shall provide to each city\nand town a written notification of the county equalization rate\nestablished for each city and town. The written notification shall be on\na form prescribed by the commissioner and it shall be transmitted within\nfive days from the date of the resolution adopting the county\nequalization rates established by the county legislative body or within\nfive days of the date of the filing of the county equalization rates\nestablished by the commissioners of equalization.\n 4. The documentary evidence used in determining the county\nequalization rates for the several cities and towns shall be preserved\nand an abstract of the same published with the county equalization rates\nin the proceedings of the board of supervisors.\n