New York Consolidated Laws, Real Property Tax Law - RPT § 1250. Definitions

1. “Last completed assessment roll” shall mean the assessment roll last completed, verified and filed by the assessors on or before the date upon which the amount to be raised by tax on real estate is actually determined.

2. “Market value surveys” shall mean the statewide studies completed by the commissioner pursuant to section twelve hundred of this chapter and actually used in establishing state equalization rates pursuant to article twelve of this chapter.

3. “Valuation date” shall mean the date as of which full value is estimated for purposes of market value surveys completed pursuant to section twelve hundred of this chapter.