N.Y. Real Prop. Tax Law § 1212
After establishing the final state equalization rate, class ratios and class equalization rates, if required, for a city, town, village, special assessing unit, or approved assessing unit or eligible non-assessing unit village which has adopted the provisions of section nineteen hundred three of this chapter, the commissioner shall file a certificate with the chief executive officer of such city, town, village, special assessing unit, or approved assessing unit or eligible non-assessing unit village which has adopted the provisions of section nineteen hundred three of this chapter setting forth such final state equalization rate, class ratios and class equalization rates and identifying the assessment roll for which it was established. The certification of the final state equalization rate, class ratios, and class equalization rates, if required, shall occur no later than thirty days prior to the last date set by law for levy of taxes of any municipal corporation to which such equalization rate, class ratios, and class equalization rates are applicable. A duplicate certificate for each city, town, village within a county, special assessing unit and approved assessing unit and eligible non-assessing unit village which has adopted the provisions of section nineteen hundred three of this chapter or a certified statement setting forth the final rates for all the cities, towns, villages within a county, special assessing units and approved assessing units and eligible non-assessing unit villages which have adopted the provisions of section nineteen hundred three of this chapter shall be filed with the clerk of the board of supervisors thereof and in the office of the state comptroller.
N.Y. Real Prop. Tax. Law § 1212