N.Y. Local Finance Law § 139.00

§ 139.00. Debt statement to show valuations of taxable real property.\na. The debt statement of a municipality or school district in a city\nshall contain a computation of the average full valuation of taxable\nreal property of such municipality or school district. The debt\nstatement of the city of New York also shall contain a computation of\nthe average assessed valuation of the taxable real property of such city\nin the event a deduction is claimed pursuant to item (a) of subdivision\nseven of section 136.00 of this chapter.\n b. The debt statement of a school district, other than a school\ndistrict in a city, shall contain a computation of the full valuation of\nthe real property subject to taxation by the school district.\n c. The debt statement of a fire district shall contain a computation\nof the full valuation of taxable real property of such fire district.\n