20 CRR-NY 8186-26.8NY-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 8186-26. 1992 MARKET VALUE SURVEY PROCEDURES
20 CRR-NY 8186-26.8
20 CRR-NY 8186-26.8
8186-26.8 Stratification of the utility class and appraisal of sample parcels.
(a) An utility class is initially designated as a single “S” interval. The sample parcels to be appraised for the value interval shall be selected according to the following criteria:
(1) At least two sample parcels shall be selected where possible.
(2) Any parcel or economic unit for which an appraisal is available shall be selected as a sample parcel.
(3) Where no appraisals are available for any parcel or economic unit in the class, the largest economic units should be selected as sample parcels where possible.
(b) If no samples can be appraised for the class, the entire class is redesignated as a single “U” interval.
20 CRR-NY 8186-26.8
Current through February 28, 2023
End of Document