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This entry was published on 2014-09-22
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Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 12-A
§ 1250. Definitions. 1. "Last completed assessment roll" shall mean
the assessment roll last completed, verified and filed by the assessors
on or before the date upon which the amount to be raised by tax on real
estate is actually determined.

2. "Market value surveys" shall mean the statewide studies completed
by the commissioner pursuant to section twelve hundred of this chapter
and actually used in establishing state equalization rates pursuant to
article twelve of this chapter.

3. "Valuation date" shall mean the date as of which full value is
estimated for purposes of market value surveys completed pursuant to
section twelve hundred of this chapter.