Section 97-LL. Improvement of real property tax administration account  


Latest version.
  • 1.
      There  is  hereby  established  in  the  joint  custody  of  the   state
      comptroller  and the commissioner of taxation and finance an improvement
      of real property tax administration  account  within  the  miscellaneous
      special revenue fund.
        2.  Moneys  within the improvement of real property tax administration
      account, upon appropriation by the legislature, shall  be  available  to
      the state office of real property services for all services and expenses
      of  the  state  office  which  relate  to  activities including, but not
      limited to, preparation and certification of state  equalization  rates,
      the  administration of state technical and financial assistance to local
      governments, review and certification of adjusted base  proportions  for
      special  assessing  units  and  approved  assessing  units  pursuant  to
      articles eighteen and  nineteen  of  the  real  property  tax  law,  the
      determination  of  class  equalization rates for portions within special
      assessing units and approved assessing units pursuant to article  twelve
      of  the  real  property  tax law, continuance of the market value survey
      cycle, maintenance of effort in the  production  of  agricultural  lands
      value  assessments,  advisory  appraisals,  and  assessor  training  and
      certification.