20 CRR-NY 8186-2.6NY-CRR
20 CRR-NY 8186-2.6
20 CRR-NY 8186-2.6
8186-2.6 Computation of value of taxable real property as of a valuation date.
When computing the full value of taxable real property pursuant to section 8186-2.5 of this Subpart, the value of the taxable real property as of the valuation date of a market value survey equals the value of the locally assessed properties as of the valuation date plus the value of the isolated properties as of the valuation date, determined in accordance with the procedures for the rates or ratios for the appropriate assessment roll year.
20 CRR-NY 8186-2.6
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.