NY · constitutions
N.Y. Const. art. XVI, § 2
Assessments for taxation purposes
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.
Provenance
- Source
- dos.ny.gov
- Retrieved
- 2026-09-25
- Edition
- 2026-09-25
- Content hash
fc234245f2823e5f9b1a705c8e17400540c4b1e78933262351b1e94c73b4d37d
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