N.Y. Comp. Codes R. & Regs. tit. 20, § 8186-1.13 – Market value surveys, generally. | Midpage
§ 8186-1.13
N.Y. Comp. Codes R. & Regs. tit. 20, § 8186-1.13
Market value surveys, generally.
Department of Taxation and Finance
(a) Market value surveys are conducted in order to determine the full value of taxable real property as of a valuation date.
(b) The specific details of the procedures for conducting the surveys prior to the 1994 market survey are set forth in Subparts 8186-24 through 8186-26 of this Part. The specific details for conducting the surveys beginning with the 1994 market value survey are set forth in the procedures for the survey for the appropriate valuation year.