This chapter is enacted pursuant to § 579 of the Real Property
Tax Law.
Effective with the first assessment roll produced in cooperation with
the other participating assessing units in the coordinated assessment program,
all real property shall be assessed at the same uniform percentage of value
in each assessing unit participating in the coordinated assessment program
throughout the term of this cooperative assessment agreement.
The dates applicable to the assessment process in each participating
assessing unit, including taxable status date, and the dates for the filing
of the tentative and the final assessment rolls, shall be the same for each
assessing unit participating in this coordinated assessment program.