Section 1206. Complaints

If  any  city, town, village, special assessing
  unit, or approved assessing unit or eligible non-assessing unit  village
  which  has  adopted  the provisions of section nineteen hundred three of
  this chapter proposes to complain at the  hearing  of  the  state  board
  concerning  the  tentative  equalization  rate,  class  ratios and class
  equalization rates determined for it or any portion  contained  therein,
  such  city, town, village, special assessing unit, or approved assessing
  unit or eligible  non-assessing  unit  village  which  has  adopted  the
  provisions  of section nineteen hundred three of this chapter must cause
  a written complaint specifying its objections to be served on the  state
  board  at  least  five  days  before  the day specified for the hearing.
  Service may be made either in person or by mail. A complaint  concerning
  data  used  for  purposes of a tentative equalization rate, class ratio,
  class equalization rate or special equalization ratio shall be deemed  a
  complaint with respect to such data for all such purposes.