§ 2. Assessments for taxation purposes.
117 words·~1 min read·
/ny/constitution/taxation/2A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§ 2. The legislature shall provide for the supervision, review and
equalization of assessments for purposes of taxation. Assessments shall
in no case exceed full value.
Nothing in this constitution shall be deemed to prevent the
legislature from providing for the assessment, levy and collection of
village taxes by the taxing authorities of those subdivisions of the
state in which the lands comprising the respective villages are located,
nor from providing that the respective counties of the state may loan or
advance to any village located in whole or in part within such county
the amount of any tax which shall have been levied for village purposes
upon any lands located within such county and remaining unpaid.