§ 1618. Equalization. 1. The commissioner shall establish equalization\nrates for a consolidated assessing unit in the manner provided by\narticle twelve of this chapter, except as otherwise provided by this\nsection.\n 2. Once the first final assessment roll of a consolidated assessing\nunit has been completed and filed, each market value survey commenced\nthereafter shall be conducted with respect to the consolidated assessing\nunit as a whole, rather than with respect to the constituent\nmunicipalities.\n 3. Beginning with the first equalization rate which is based upon a\nmarket value survey of a consolidated assessing unit as a whole, the\ncommissioner shall establish equalization rates for the consolidated\nassessing unit as a whole, and shall not establish such rates for the\nconstituent municipalities.\n 4. For purposes of the review and establishment of an equalization\nrate for a consolidated assessing unit, the consolidated assessing unit\nshall have the rights that would otherwise be applicable to a city or\ntown, including:\n (a) The notice of completion of the tentative equalization rate for\nthe consolidated assessing unit shall be directed to the consolidated\nassessing unit.\n (b) The consolidated assessing unit shall be entitled to file a\ncomplaint with respect to such rate.\n (c) The certificate of final equalization rate for a consolidated\nassessing unit shall be filed with the consolidated assessing unit.\n 5. When the commissioner has established a final equalization rate for\na consolidated assessing unit as a whole, school district and county\ntaxes within the consolidated assessing unit shall be apportioned\nwithout the use of equalization rates, notwithstanding the provisions of\narticles eight and thirteen of this chapter.\n
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