N.Y. Real Prop. Tax Law § 1548

§ 1548. Review of county advisory appraisals. The commissioner shall\nreview upon application by the chief executive officer or assessor of a\ncity or town an advisory appraisal duly made and provided to it by the\ncounty pursuant to section fifteen hundred thirty-six of this article.\nApplication for such review shall be made in such form and contain such\ninformation as may be prescribed by the commissioner. Upon completion of\nsuch review by the commissioner, the commissioner shall send copies of\nits determination to the county assessor or the county director of real\nproperty tax services and to the assessor of the city or town in which\nthe property is located. In the event such property is also located\nwithin a village a copy of such determination shall be sent to the\nassessor of such village.\n