New York Consolidated Laws, Real Property Tax Law - RPT § 1263. Notice of determination of tentative ratios and opportunity to be heard

Not later than ninety days prior to the ensuing fiscal year of the city school district, the state board of real property tax services shall provide written notice of the determination of tentative ratios pursuant to this article to the board of education of each city school district.  The notice shall set forth the tentative ratios, identify the assessment rolls for which the ratios were determined and shall specify the time and place where the state board of real property tax services or a duly authorized representative thereof will meet to hear objections presented by the appropriate board of education concerning such ratios.  The notice must be served at least ten days before the date specified for the hearing.  After hearing any objections, the state board of real property tax services shall determine final ratios for the appropriate assessment rolls in accordance with the provisions of this article.  The board of education is hereby authorized and empowered to waive the hearing with respect to such tentative ratios.