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county and that its county equalization shall be governed by the provi-
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such other law as may be appropriate.

4. А resolution pursuant to subdivision one of this section shall be adopted on or before the first day of September in any, year and shall remain in effect until rescinded by a resolution adopted on or before the first day of September in any subsequent year:

The clerk of the county legislative body shall file with the state board a copy of any resolution adopted pursuant to this section within five days after its adoption

§ 842. Computation of county equalization rates. The state board shall compute county equalization rates pursuant to this title by adjusting the latest final state equalization rate established pursuant to article twelve of this chapter for each city and town in the

county by the "change in level of assessment", if any, as that term is defined in section twelve hundred twenty of this chapter. On or before the fifteenth day of November, the state board shall certify the county equalization rates to the clerk of the legislative body of each county to which this title is applicable. Within five days of the receipt of such rates, the clerk of the legislative body shall provide to each city and town written notice of the county equalization rates computed by the state board.

§ 844. Use of county equalization rates. In any county to which this title is applicable, county taxes shall be apportioned among the cities and towns within the county on the basis of the proportion of the total full valuation of taxable real property within the county which is located within each city and town. This total valuation shall be determined by dividing the taxable assessed value of taxable real property by the appropriate city or town equalization rate as certified by the state board pursuant to this title. For purposes of this section: (a) "taxable real property" excludes real

property which, by statute, is wholly exempt from county taxation, (b) "taxable assessed value" is limited to the assessed value actually subject to county taxation except that it also includes the amount of assessed value partially exempt from county, taxat ion pursuant to (i) sections four hundred fifty-eight, four hundred sixty and four hundred sixty-four of this chapter, and (ii) such other sections of law as the county legislature designates by resolution to be included in the total valuation.

§ 846. Review. A final determination of the state board relating to county equalization rates established pursuant to this title may

be reviewed by the supreme court in the manner provided by article seventyeight of the civil practice law and rules upon application of affected city or town.

5 848. Rules. The state board shall promulgate rules necessary to the implementation of this title. S 10. Subdivision

of section four hundred fifty-eight-a of such law is amended by adding two new paragraphs (f) and (8) to read follows:

(f) "Latest state equalization rate" means the latest final state equalization rate established by the state board pursuant to

title one of article twelve of this chapter or a special equalization rate as may be established by the state board for purposes of this section

pursuant subdivision four of section twelve hundred twenty-four of this chapter. Where a special rate is established for purposes of this section,

the assessor is directed and authorized to recompute the alternative veterans exemption on the assessment roll by applying such special equalization rate instead of the latest state equalization rate in computing the alternative veterans exemption, and to make the appropriate corrections the assessment roll, notwithstanding the fact that such assessor may receive the special equalization rate after the completion, verification and filing of such final assessment roll. In the event that the assessor does not have custody of the roll when such

recomputation is accomplished, the assessor shall certify such recomputation of the alternative veterans exemption to the local officers having custody and control of such roll, and such local officers are hereby directed and authorized to enter the recomputed alternative veterans exemption certified by the assessor on such roll. (8) "latest class ratio"

the latest final class ratio established by the state board pursuant to title one of article twelve of this chapter for use in a special assessing unit as defined in section eighteen hundred one of this chapter.

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§ 11. Subdivision three of section four hundred eighty of such law, as amended by chapter seven hundred thirteen of the laws of nineteen hundred seventy-three, is amended to read as follows:

3. (a) Eligible tracts shall be separately assessed for purposes of taxation upon the basis of the value of the land, including the value of any buildings or structures thereon, but excluding the value of such planted or underplanted trees or natural reproduction. The assessment of an eligible tract shall be no higher than the valuation of similar lands without substantial forest growth situated in the same town and at no time shall it exceed the valuation fixed at the time the application for classification is filed as hereinafter provided, except that such assessment may be increased or decreased without regard to the provisions of this subdivision to reflect [any) a change in [the] level of assessment of all other property on the assessment roll of the assessing unit, as provided in title two of article twelve of this chapter.

(b) [As used in this subdivision, the term "change in the level of assessment" means the net increase or decrease in the assessed valuation of the taxable property in the assessing unit as a result of assessing such property at a higher or lower ratio of full value. In any town in which there has been a material change in the level of assessment, the] The state board [upon its own motion may, or upon application by the assessor] shall certify [the percentage of any such) a change in level[. The assessor is hereby authorized and directed to make the changes, if any, occurring as a result of the application of this section on the assessment roll notwithstanding the fact that he may receive such certification after the final completion, verification and filing of such assessment roll. Other local officers including school authorities having custody and control of such roli, are also hereby authorized and directed to make any such changes] of assessment factor subject to the provisions of title two of article twelve of this chapter.

(c) Such land shall be so assessed so long as the forest growth shall remain uncut. Upon the removal of the forest growth, it shall be sessed without regard to the provisions of this section.

§ 12. Subdivision four of section four hundred eighty-a of such law, as added by chapter five hundred twenty-six of the laws of nineteen hundred seventy-six, is amended to read as follows:

4. Certified eligible tracts approved for exemption under this section shall be exempt from taxation to the extent of eighty per centum of the assessed valuation thereof, or to the extent that the assessed valuation exceeds the amount resulting from multiplying the latest state equalization rate or, where there has been a change in level of assessment, a special equalization rate established for [such jurisdiction] the purposes of this section by forty dollars

per acre, whichever is the lesser. The assessed value of the exemption, if any, granted pursuant to this section shall be entered by the assessor on the assessment roll in such manner as shall be prescribed by the state board. Where there has been a change in level of assessment and a special equalization rate has been established by the state board [pursuant to subdivision two of section four hundred eighty-nine-l or subdivision two of section six hundred six of the real property tax law], the assessor is directed and authorized to recompute the forest land exemption on the assessment roll by applying such special equalization rate instead of the latest state equalization rate in computing the forest land exemption, and to make the appropriate corrections on the assessment roll, [ņotwithstanding the fact that such assessor may receive the special equalization rate after the final completion, verification and filing of such assessment roll. In the event that the assessor does not have custody of the roll when such recomputation is accomplished, the assessor shall certify, such recomputation of the forest land exemption to the local officers having custody and control of such roll, and such local officers

hereby directed and authorized to enter the recomputed forest land exemption certified by the assessor on such roll] subject to the provisions of title two of article twelve of this chapter. Upon final completion of the assessment roll or where a special equalization rate has been established upon recomputation of the forest land exemption, the assessur shall certify to the department each exemption granted pursuant to this section in a manner prescribed by the state board.

§ 13. Subdivision two of section four hundred eighty-nine-l of such law, as amended by chapter two hundred twenty-six of the laws of nineteen hundred sixty-three, is amended to read as follows: EXPLANATION—Matter in italics is new; matter in brackets [ ] is old law

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company or an assessing unit may make application to the state board for the establishment of a special equalization rate. Upon such

such application the] The state board shalll, or upon its own motion the state board may, ] establish a special equalization rate for the purposes of this section where there has been a change in [the] level of assessment on the assessment roll for which a railroad ceiling is to be determined, subject to the provisions of title two of article twelve of this chapter, or the state equalization rate that would otherwise be applied reflects the level of assessment on the property subject to the railroad ceiling or where a final state equalization rate has not been established for the assessment roll of the preceding year. [As used in this subdivision the term "change in the level of assessment" means the net increase or decrease in the assessed valuation of the taxable property in the assessing unit as a result of assessing such property at a higher or lower ratio of full value. )

S 14. Subdivision two of section four hundred eighty-nine-jj of such law, as added by chapter nine hundred twenty of the laws of nineteen hundred seventy-seven, is amended to read as follows:

[A railroad company or an assessing unit may make application to the state board for the establishment of a special equalization rate. Upon such application the] The state board shalll, or upon its own motion the state board may, ] establish a special equalization rate for the purposes of this section where there has been a [material] change in [the level of assessment on the assessment roll for which railroad ceiling is to be determined, subject to the provisions of title two of article twelve of this chapter, or the state equalization rate that would otherwise be applied reflects the level of assessment on the property subject to the railroad ceiling or where a final state equalization rate has not been established for the assessment roll of the preceding year. [As used in this subdivision the term "change in the

of assessment" means the net increase or decrease in the assessed valuation of the taxable property in the assessing unit as a result of assessing such property at a higher or lower ratio of full value. ]

§ 15. Subdivision two of section five hundred thirty-four of such law, as amended by chapter seven hundred thirty-six of the laws of nineteen hundred sixty-two, is amended to read as follows:

2. Such 1ands shall be valued as if privately owned and assessed [at the same percentage of full valuation as other taxable real property in the assessing unit] by multiplying the value of the lands by the latest state equalization rate for the assessing unit or a special equalization rate established in accordance with the provisions of paragraph (a) of subdivision one of section twelve hundred twenty-two of this chapter.

5 16. Subdivision one of section five hundred forty-two of such law, as amended by chapter seven hundred thirty-six of the laws nineteen hundred sixty-two, is amended to read as follows:

1. State lands subject to taxation shall be valued as if privately owned and assessed [at the same percentage of full valuation as other taxable real property in the assessing unit] by multiplying the value of the lands by the latest state equalization rate established for the sessing unit or a special equalization rate established in accordance with the provisions of paragraph (a) of subdivision

of section twelve hundred twenty-two of this chapter.

§ 17. Subdivision two of section six hundred six of such law, as added by chapter five hundred sixteen of the laws of nineteen hundred sixtynine, is amended to read as follows:

2. [a. ] The state board [may] shall establish a special equalization rate for special franchise assessment purposes when there has been a change in [the] level of assessment on the assessment roll for which a special franchise assessment is to be determined, [upon its own motion or upon application of a special franchise owner or an assessing unit in which the special franchise property is located. As used in this subdivision, the term "change in the level of assessment" means the net increase or decrease in the assessed valuation of the taxable property in the assessing unit as a result of assessing such property at' a higher or lower ratio of full value.

b. The assessor is hereby authorized and directed to make the changes, if any, occurring as a result of the application of this section on

the assessment roll notwithstanding the fact that he may receive the determination of the final assessment of any special franchise after

the final completion, verification and filing of such assessment roll. Other local officers, including school authorities, having custody and control of such roll, are also hereby authorized and directed to make

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§ 18. Subdivision three of section six hundred, subdivision three of section six hundred six, subdivision four of section six hundred seven, subdivision three of section six hundred ten and subdivision four of section six hundred twenty-six of such law are repealed.

§ 19. Subdivision three of section seven hundred thirty-eight of such law, as amended by chapter seven hundred thirty-five of the laws of nineteen hundred eighty-three, is amended to read as follows:

3. For the purposes of this section,"residential properties" shall mean real property, other than a cooperative or a condominium, improved

a one, two or three family residential structure as of the date of the sale and as of the taxable status date for the assessment roll from which the assessments reported pursuant to section five hundred seventyfour of this chapter were obtained. (For purposes of this section, "assessing, unit" shall include a village which has enacted a local law as provided in subdivision three of section fourteen hundred two of this chapter, and "assessment roll" shall include the copy of the part of the town or county assessment roll used for village tax purposes subsequent to the enactment of such local law. ]

§ 20. Subdivision one of section nine hundred of such law is amended to read as follows:

1. Not later than the thirty-first day of December in each year, the board of supervisors of each county shall levy the taxes for the county upon the basis of the full valuation of the taxable real property determined in accordance with title one or title two of article eight of this chapter and shall enter in a separate column on the assessment roll of each city and town opposite the assessment of each parcel of real property, the amount to be paid as a tax thereon.

§ 21. Section thirteen hundred fourteen of such law, subdivision one as amended by chapter five hundred twenty of the laws of nineteen hundred sixty-nine, subdivision two as amended by chapter eight hundred forty-five of the laws of nineteen hundred sixty-five and subdivision three as added by chapter eight hundred of the laws of nineteen hundred sixty-seven, is amended to read as follows:

s 1314. Equalization in school districts located in more than one city or town. 1. (a) When a school district is located in more than one city or town, the school authorities thereof may upon their own motion, and shall upon the timely written request of three or more persons liable to pay taxes upon real property therein, secure from the latest final completed assessment rolls of each such city and town, a statement of the assessed valuation of each parcel of real property subject to taxation for school purposes in such school district and shall deliver such statement to the district superintendent having jurisdiction. Such district superintendent shall immediately secure from the state board, a statement of the state equalization rate established by such board for each such city and town in which such school district is situated and shall determine the full valuation of the real property of each part of a city or town included in such school district by dividing the total assessed valuation of such real property in such part of a city or town by the state equalization rate established for such city or town.

(b) The state equalization rate to be furnished by the state board shall be the rate established by the board for the assessment roll

on which school taxes are to be levied. When no state equalization rate has been established for such roll, the rate to be furnished shall be the rate established for the assessment roll immediately preceding the roll on which taxes are to be levied provided, however, that where [change in the level of assessment has occurred between such preceding roll and the roll on which taxes are to be levied, a] special equalization rate [shall be established) has been determined as provided in subdivision two of this section, that special equalization rate shall be furnished to the district superintendent for the purpose of equalization pursuant to this section. Such district superintendent shall also determine what proportion of any tax to be levied in such school district for school purposes during the current school year shall be levied upon each part of a city or town included in such school district by dividing the sum of the full valuation of real property in such part of a city or town by the total of all such full valuations of real property in such school district. Such proportions shall be expressed in the nearest exEXPLANATION-Matter in italics is new; matter in brackets [ ] is old law

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act ten thousandths and the school authorities of such school district shall levy such a proportion of any tax to be raised in the school district during the current school year upon each part of a city or town included in such school district as shall have been determined by the district superintendent. A new proportion shall be determined for each school year thereafter by the district superintendent in accordance with the provisions of this section by the use of the latest state equalization rates. In any such school district that is not within the jurisdiction of a district superintendent of schools, the duties which would otherwise be performed by the district superintendent under the provisions of this section, shall be performed by the school authorities of such district.

2. If it is made to appear to the state board by a statement of the assessors of the city or town, subscribed and affirmed by them true under the penalties of perjury, that there has been a [material increase or decrease in the ratio which the assessed valuation of real property bears to the full valuation] change in the level of assessment since the last state equalization rate for the city or town was established, or, if it is made to appear to the state board that the state equalization rate established by it for a city or town is inequitable as applied real property within the school district in such city or town, it shall determine a special equalization rate for such city or town or for such real property, as the case may be, which shall be used for the sole purpose of equalization under this section. Such special equalization rate

finally determined shall be furnished by such board to the district superintendent of schools or the school authorities, as the case may be,

3. (a) Upon his own motion or, prior to the expiration of the fiscal year, at the request of a person liable to pay taxes upon real property in the school district, a district superintendent who failed to use one or more state equalization rates furnished pursuant to this section, who made a mathematical error in determining full value or in apportioning the tax on the basis of full value, shall redetermine the full valuation of the real, property of each part of a city or town within the school district and the proportion of the tax which should have been levied in each city or town or part thereof based upon the corrected full valuation. If such redetermination cannot be made prior to the extension of taxes for that year, the district superintendent shall cause the school district tax levy for the following year to be adjusted to account for the improper apportionment which resulted from his error, upon notice to the state board and the commissioner of education; provided, however, that the school authorities by resolution may elect to ad just the tax levy in the current year notwithstanding a redetermination of full valuation after the extension of taxes for the current year:

(b) Within thirty days of the receipt of a request for such redetermination, the district superintendent shall report his findings and determination to the person who made such request. Such person may appeal an adverse determination of the district superintendent, upon

application to the state board within sixty days of the mailing of the report of the district superintendent.

(c) Not later than thirty days after receipt of a request for review of a determination by the district superintendent, the state board, upon notice to the commissioner of education, shall determine whether the district superintendent erred in his determination of full value or tax apportionment based thereon, for one or more of the reasons described in paragraph (a) of this subdivision. If the state board finds that such an error occurred, it shall issue an order, upon notice to the commissioner of education, directing the district superintendent to adjust the apportionment of the school district tax levy for the ensuing fiscal year to account for the improper apportionment which occurred as a result of the error of the superintendent.

(d) References herein to the district superintendent of schools shall be deemed to mean the school authorities of a school district which is not within the jurisdiction of a district superintendent of schools.

4. The provisions of this section shall apply to supplemental assesso ment rolls completed, verified and filed pursuant to section thirteen hundred thirty-five of this chapter, and the term "state equalization rate" as used in this section shall include the state equalization rate established for such supplemental assessment rolls pursuant to title one of article twelve of this chapter.

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