The valuation date for the 1989 market value survey is January 1, 1989. Sample parcels appraised for the 1989 survey shall be appraised according to their physical condition and ownership as of the taxable status date of the base year roll designated pursuant to section 8186-24.4 of this Subpart.
N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8186-24.3