20 CRR-NY 8186-2.5NY-CRR
20 CRR-NY 8186-2.5
20 CRR-NY 8186-2.5
8186-2.5 Computation of full value of taxable real property.
(a) When computing a tentative equalization rate or ratio pursuant to section 8186-2.4 of this Subpart, the full value of the taxable real property shall be computed according to the full value standard that applies to the current roll as set forth in the procedures for the rates or ratios for the appropriate assessment roll year.
(b) The value of the taxable real property as of the valuation date of a market value survey shall be computed in the manner provided by section 8186-2.6 of this Subpart.
20 CRR-NY 8186-2.5
Current through February 28, 2023
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IMPORTANT NOTE REGARDING CONTENT CURRENCY: JULY 31, 2023, is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Admisnistrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of the NYS Rules.