§ 1253. Hearing and determination. Not later than twenty days prior to
the ensuing fiscal year of each city with a population of one hundred
twenty-five thousand or more inhabitants, the commissioner shall provide
written notice of the determination of tentative ratios pursuant to this
article to the chief executive officer thereof. The notice shall set
forth such ratios, identifying the assessment rolls for which the ratios
were determined and specifying the time and place where the commissioner
or a duly authorized representative thereof will meet to hear complaints
presented by a city concerning such ratios. Such notice must be served
at least five days before the date specified for the hearing. After
hearing any such complaints, the commissioner shall establish final
ratios for such rolls in accordance with the provisions of this article.
A city is hereby authorized and empowered to waive the hearing with
respect to such ratios.