§ 1901. Definitions. 1. "Adjusted homestead base proportion" means the\nproportion certified by the commissioner for the homestead class prior\nto nineteen hundred ninety in accordance with section nineteen hundred\nfive of this article or, beginning in nineteen hundred ninety-one, the\nproportion certified by the commissioner in accordance with subdivision\nthree of section nineteen hundred three of this article.\n 2. "Adjusted non-homestead base proportion" means the proportion\ncertified by the commissioner prior to nineteen hundred ninety for the\nnon-homestead class in accordance with section nineteen hundred five of\nthis article or, beginning in nineteen hundred ninety-one, the\nproportion certified by the commissioner in accordance with subdivision\nthree of section nineteen hundred three of this article.\n 3. "Aggregate school district homestead proportion" means the\nproportion of the total taxable full valuation of real property in the\nhomestead class to the total taxable full valuation of all real property\non the current assessment rolls or parts thereof used by a school\ndistrict for the levy of school district taxes.\n 4. "Aggregate school district non-homestead proportion" means the\nproportion of the total taxable full valuation of real property in the\nnon-homestead class to the total taxable full valuation of all real\nproperty on the current assessment rolls or parts thereof used by a\nschool district for the levy of school district taxes.\n 5. "Approved assessing unit" means an assessing unit certified by the\ncommissioner as having completed a revaluation which is in conformance\nwith the commissioner's rules and regulations or an update.\n 6. "Base assessment roll" means:\n (a) in the case of an assessing unit initially certified as an\napproved assessing unit on the basis of a revaluation or an update, the\nassessment roll completed in the year immediately preceding the first\nyear of the revaluation or update which is the basis for certification\nas an approved assessing unit;\n (b) in the case of a recertified approved assessing unit, the\nassessment roll completed in the year immediately preceding the update\nwhich is the basis for the most recent recertification as an approved\nassessing unit or the assessment roll specified in paragraph (a) of this\nsubdivision; and\n (c) in the case of an eligible non-assessing unit village, the village\nassessment roll or part of the town assessment roll used to levy the\nvillage tax in the year immediately preceding the first year.\n 7. "Base year assessment roll" means the roll from which the\ncommissioner selects its samples for the purpose of a market value\nsurvey.\n 8. "Current assessment roll" means the assessment roll on which taxes\nare to be levied in accordance with the homestead base proportion to be\ncomputed under section nineteen hundred three of this article.\n 9. "Eligible non-assessing unit village" means a village which is\nlocated wholly within a town approved assessing unit and which has in\neffect a local law adopted pursuant to subdivision three of section\nfourteen hundred two of this chapter or is subject to the provisions of\nsection 17-1722-a of the village law.\n 10. "Eligible split tax district" means (a) a school district located\nin more than one city or town, where one-fifth or more of the parcels in\nthe first year in the school district are located in one or more\napproved assessing units, except a village, which have in effect a local\nlaw adopted pursuant to subdivision one of section nineteen hundred\nthree of this article, or (b) a village located in more than one town\nand which has adopted the provisions of subdivision three of section\nfourteen hundred two of this chapter, where one-fifth or more of the\nparcels in the first year in the village are located in one or more\napproved assessing units which have in effect a local law adopted\npursuant to subdivision one of section nineteen hundred three of this\nar
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