20 CRR-NY 8186-24.6NY-CRR

STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 20. DEPARTMENT OF TAXATION AND FINANCE
CHAPTER XVI. REAL PROPERTY TAX ADMINISTRATION
PART 8186. STATE EQUALIZATION RATES, RATIOS AND ADJUSTMENTS
SUBPART 8186-24. 1989 MARKET VALUE SURVEY PROCEDURES
20 CRR-NY 8186-24.6
20 CRR-NY 8186-24.6
8186-24.6 Stratification of ordinary classes and large units.
Upon completion of the classified roll, each ordinary class shall be stratified by performing the following operations according to the methodology which is set forth in section 8186-24.12 of this Subpart. However, where the 1989 survey classified roll is the classified roll originally prepared for the 1986 survey, all determinations made pursuant to former 9 NYCRR Subpart 186-22, as repealed in 1996 are applicable for the 1989 survey.
(a) Determine the sample size for the municipality and, if the municipality contains more than one survey unit, the sample size of each survey unit.
(b) Determine the number of sample parcels for each class within the survey unit.
(c) Determine the number of value intervals for each such class.
(d) Determine the number of sample parcels for each such interval.
(e) Determine the boundaries and contents of each such interval.
(f) Randomly select the sample parcels and alternates for each such interval.
(g) Designate the intervals from which samples are drawn as “S” intervals.
(h) Designate the intervals from which samples are not drawn as “U” intervals.
(i) Assign to each large unit exactly one “T” interval and select the large unit as the sample parcel for that interval.
20 CRR-NY 8186-24.6
Current through February 28, 2023
End of Document

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.