N.Y. Real Prop. Tax Law § 1250

§ 1250. Definitions. 1. "Last completed assessment roll" shall mean\nthe assessment roll last completed, verified and filed by the assessors\non or before the date upon which the amount to be raised by tax on real\nestate is actually determined.\n 2. "Market value surveys" shall mean the statewide studies completed\nby the commissioner pursuant to section twelve hundred of this chapter\nand actually used in establishing state equalization rates pursuant to\narticle twelve of this chapter.\n 3. "Valuation date" shall mean the date as of which full value is\nestimated for purposes of market value surveys completed pursuant to\nsection twelve hundred of this chapter.\n