N.Y. State Fin. Law § 97-ll

§ 97-ll. Improvement of real property tax administration account. 1.\nThere is hereby established in the joint custody of the state\ncomptroller and the commissioner of taxation and finance an improvement\nof real property tax administration account within the miscellaneous\nspecial revenue fund.\n 2. Moneys within the improvement of real property tax administration\naccount, upon appropriation by the legislature, shall be available to\nthe commissioner of taxation and finance for all services and expenses\nof the state office which relate to activities including, but not\nlimited to, preparation and certification of state equalization rates,\nthe administration of state technical and financial assistance to local\ngovernments, review and certification of adjusted base proportions for\nspecial assessing units and approved assessing units pursuant to\narticles eighteen and nineteen of the real property tax law, the\ndetermination of class equalization rates for portions within special\nassessing units and approved assessing units pursuant to article twelve\nof the real property tax law, continuance of the market value survey\ncycle, maintenance of effort in the production of agricultural lands\nvalue assessments, advisory appraisals, and assessor training and\ncertification.\n