T A B L E O F C O N T E N T S P RT I A ... - Broome County

Chapter 235
TAXATION
ARTICLE I
§ 235-3. Filing of report; actions upon
Tax Equalization Rates assessor's not filing.
§ 235-4. Effect of resolution.
§ 235-1. Method of equalization adopted.
§ 235-5. Computations.
§ 235-2. State Board to determine.
[HISTORY: Adopted by the Broome County Legislature 8-20-1985 as Res. No. 324.
Amendments noted where applicable.]
GENERAL REFERENCES
Department of Audit and Control — See Charter Art. IV Financial procedures — See Charter Art. VI and
and Administrative Code Art. IV.
Administrative Code Art. VI.
Department of Finance — See Charter Art. V and Taxation — See Ch. 185.
Administrative Code Art. V.
ARTICLE I
Tax Equalization Rates
[Adopted 8-20-1985 as Res. No. 324]
§ 235-1. Method of equalization adopted.
The County Legislature hereby adopts the alternative method of county equalization provided
by §§ 840 through 848 of the Real Property Tax Law as follows.
§ 235-2. State Board to determine. [Amended 12-26-1991 by Res. No. 581]
The State Board of Equalization and Assessment (State Board) shall determine the county
equalization rates for each city and town in Broome County for the purpose of apportioning
the next ensuing county tax levy; provided, however, that if one or more of these cities or
towns in the county fails to file an assessor's annual report for equalization purposes, or if the
State Board is unable to reconcile one or more of such annual reports which have been filed,
then and in that event, this resolution and Title 2 of Article 8 of the Real Property Tax Law
shall not be applicable.
§ 235-3. Filing of report; actions upon assessor's not filing.
A. If an assessor's annual report for equalization purposes is not filed within the time
prescribed by the State Board, the Board shall so notify the County Director of Real
Property Tax Services. The Director shall take such action as he shall deem necessary
and appropriate to assist the assessor in preparing and filing such report.
235:1 02 - 01 - 2010