Section 1260. Definitions

For purposes of this article:
    1.  "City  school  district"  shall  mean any school district which is
  coterminous with, or partly within or wholly within a city  having  less
  than  one  hundred  twenty-five  thousand  inhabitants  according to the
  latest federal census.
    2. "Last completed assessment roll" shall mean  the  assessment  rolls
  last  completed,  verified  and  filed  by  each  county,  city and town
  assessor on or before the date upon which the amount to be raised by tax
  on real estate is actually determined.
    3. "Market value surveys" shall mean the statewide  studies  completed
  by  the  state  board pursuant to section twelve hundred of this chapter
  and actually used in establishing state equalization rates  pursuant  to
  article twelve of this chapter.
    4.  "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.