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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-B
§ 1260. Definitions. For purposes of this article:

1. "City school district" shall mean any school district which is
coterminous with, or partly within or wholly within a city having less
than one hundred twenty-five thousand inhabitants according to the
latest federal census.

2. "Last completed assessment roll" shall mean the assessment rolls
last completed, verified and filed by each county, city and town
assessor on or before the date upon which the amount to be raised by tax
on real estate is actually determined.

3. "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.

4. "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.