Report and certification. The report of a State advisory appraisal shall be issued three and one half months prior to the tentative roll date for a city or town or a county with the power to assess real property, unless that city, town or county received an advisory appraisal that was used on the prior year assessment, in which case the report shall be issued two months prior to the tentative roll date. A copy shall be provided to the assessor, the property owner and the county director.
N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8195-2.3