§ 1206. Complaints. If any city, town, village, special assessing
unit, or approved assessing unit or eligible non-assessing unit village
which has adopted the provisions of section nineteen hundred three of
this chapter proposes to complain at the hearing of the commissioner
concerning the tentative equalization rate, class ratios and class
equalization rates determined for it or any portion contained therein,
such city, town, village, special assessing unit, or approved assessing
unit or eligible non-assessing unit village which has adopted the
provisions of section nineteen hundred three of this chapter must cause
a written complaint specifying its objections to be served on the
commissioner at least five days before the day specified for the
hearing. Service may be made either in person or by mail. A complaint
concerning data used for purposes of a tentative equalization rate,
class ratio, class equalization rate or special equalization ratio shall
be deemed a complaint with respect to such data for all such purposes.