§ 1905-a. Commissioner certifications for assessment rolls completed
during and after nineteen hundred eighty-nine. (a) For each approved
assessing unit and eligible non-assessing unit village for which the
commissioner certified adjusted homestead base proportions and adjusted
non-homestead base proportions in the year nineteen hundred eighty-nine,
the commissioner shall determine and certify as provided by article
twelve of this chapter the class equalization rate for each class in
such approved assessing unit and each portion thereof and for each class
in such eligible non-assessing unit village on the assessment roll
completed and filed in the year nineteen hundred eighty-nine and each
roll thereafter.

(b) For each other approved assessing unit and eligible non-assessing
unit village which has adopted the provisions of section nineteen
hundred three of this article, the commissioner shall determine and
certify, as provided by article twelve of this chapter, class
equalization rates for such approved assessing unit and each portion
thereof and for such eligible non-assessing unit village for an
assessment roll filed no later than the sixth year following the filing
of the first assessment roll to which the provisions of section nineteen
hundred three of this article are applicable, and for each roll filed
thereafter.