§ 826. Discontinuance and settlement. 1. A review brought pursuant to\nsection eight hundred sixteen of this chapter may be discontinued and\nsettled at any time prior to the determination thereof without an order\nof the commissioner by filing with the county clerk an agreement of\ndiscontinuance and settlement. The agreement of discontinuance and\nsettlement shall set forth the agreement for the apportionment of the\ncounty taxes which are the subject of the review and shall be executed\nby the mayor or supervisor, as the case may be, of each complainant city\nor town and of any city or town which would be required by such\nagreement to pay a greater amount of taxes than required by the original\nequalization which is the subject of the review. Upon the filing thereof\nin the office of the county clerk, such agreement shall be binding and\nconclusive upon the county legislative body and shall constitute the\nauthority of the county legislative body to apportion county taxes in\naccordance with the terms contained therein.\n 2. If the agreement is not filed in time to take the place of the\noriginal equalization, it shall be effectuated in the next county tax\nlevy following the filing of such agreement in accordance with the\nprovisions of section eight hundred twenty of this chapter, or if the\nagreement so provides, the amount of any deficiency shall be added to\nthe county taxes against the property in a city or town in not to exceed\nfive equal annual installments beginning with the next county tax levy.\nWhenever the agreement provides for installment levy of deficiencies it\nshall also provide that the excess determined for the property in any\ncity or town shall be subtracted from the county taxes levied thereon in\namounts adjusted so that the total of the deficiencies added and the\ntotal of the excesses subtracted shall be equal in each levy.\n 3. Copies of the agreement of discontinuance and settlement shall also\nbe filed in the office of the county treasurer, the commissioner and the\nclerk of the board of supervisors.\n 4. Nothing contained herein shall prohibit the discontinuance of a\nreview from a county equalization by the complainant at any time prior\nto the determination thereof by serving a notice of discontinuance\nthereof, either personally or by mail, upon all the parties to the\nproceeding and by filing a copy of the notice with proof of service with\nthe commissioner and the clerk of the county.\n
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