N.Y. Work. Comp. Law § 66

§ 66. Apportionment of costs. 1. The total of the several amounts set\nforth in the annual estimate prepared pursuant to section sixty-seven of\nthis chapter shall be apportioned to each participant in the proportion\nthat the full valuation of its taxable real property bears to the\naggregate full valuation of all participants; provided, however, that\nthe rules and regulations adopted pursuant to section sixty-five of this\nchapter may provide that apportionments to a class of participants shall\nbe based on a percentage of full valuation rather than on entire full\nvaluation.\n 2. The full valuation of taxable real property shall be determined by\nthe use of state equalization rates established pursuant to article\ntwo-a of the tax law. The full valuation of a public benefit corporation\nshall be the same as the full valuation of taxable real property of the\ntax district or districts within which it operates.\n