The source document for land area figures for towns and villages shall be the most recent United States Bureau of the Census publication containing land areas available prior to the 1980 Bureau of the Census series of publications. With respect to villages having a population of less than 1,000 inhabitants, the source document shall be the State Comptroller's 1979 special report on municipal affairs. With respect to towns and villages incorporated on or after January 1, 1981 or disputed land areas, the source document shall be that which is determined by the State Comptroller to contain the most complete and accurate data.

The source document for total taxable assessed value in towns and cities for purposes of computing full value shall be the assessment rolls completed in 1979 as submitted to the State Comptroller's office by the State Board of Equalization and Assessment. For towns created on or after January 1, 1981, it shall be the assessment roll used for the first completed local fiscal year following such creation as determined by the State Comptroller. The source document for total taxable assessed value in villages for purposes of computing full value shall be the assessment rolls completed in 1979 as compiled by the Bureau of Research and Statistics in the State Comptroller's office from the appropriate tax limit form. For villages incorporated on or after January 1, 1981, it shall be the assessment roll used for the first completed local fiscal year following such creation as determined by the State Comptroller. The equalization rates to be applied to the total taxable assessed value in determining a full value shall be the rates determined by the State Board of Equalization and Assessment for the assessment roll for the appropriate year.

The source document for local tax effort shall be the 1979 annual financial report filed with the State Comptroller's office by each town and village with such adjustments, if any, as may be made by the Bureau of Research and Statistics in the State Comptroller's office in its annual financial report review process. For municipalities incorporated on or after January 1, 1981, the annual financial report of the first completed fiscal year of the respective municipalities shall be used.

The source document for assessed value tax rate for each city shall be the constitutional tax limit form filed by the city with the State Comptroller's office for the appropriate year in accordance with the State Finance Law, section 54(7-a)(a)(10).

The source document for estimating population and taxable assessed value for newly created municipalities and municipalities with changes in boundaries shall be the estimates prepared by the appropriate local officials for the year in which the municipality was created or the boundaries changed. In determining a permanent population figure, the State Comptroller shall use the certified decennial census. In determining a permanent taxable full value figure, the State Comptroller shall use the first full value figure derived by applying the first equalization rate established for the municipality to the appropriate assessed valuation as shown on the appropriate constitutional tax limit form filed with the State Comptroller's office.