§ 800. County equalization agency. The board of supervisors of each county shall be the county equalization agency except that the board of supervisors of any county may by resolution determine that commissioners of equalization, appointed as provided in section eight hundred two of this chapter, shall be the county equalization agency.
County equalization agency
N.Y. Real Property Tax Law § 800, under County Equalization.
N.Y. Real Property Tax Law § 800