§ 818. Determination on review. 1. On review of the equalization made
by the county equalization agency, the state board of real property tax
services shall review such equalization and shall determine whether such
equalization is fair and equitable and if not, what corrections should
be made. The state board of real property tax services shall certify its
determination in writing to the county legislative body and to the chief
executive officer of each city or town complaining, if any.

2. Such determination shall have the same force and effect as an
original equalization made by the county equalization agency within the
time prescribed by law.

3. If the state board of real property tax services determines that
the equalization made by a county equalization agency in a county
containing a designated large property, as that term is described in
section eight hundred forty-seven of this article, is not fair and
equitable, it shall issue an order directing correction of such
equalization, which may include the apportionment and levy of taxes in
the manner provided in section eight hundred five of this title.