N.Y. Real Prop. Tax Law § 1260

§ 1260. Definitions. For purposes of this article:\n 1. "City school district" shall mean any school district which is\ncoterminous with, or partly within or wholly within a city having less\nthan one hundred twenty-five thousand inhabitants according to the\nlatest federal census.\n 2. "Last completed assessment roll" shall mean the assessment rolls\nlast completed, verified and filed by each county, city and town\nassessor on or before the date upon which the amount to be raised by tax\non real estate is actually determined.\n 3. "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 4. "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