§ 1902. Certification of assessing units. 1. Whenever an assessing unit other than a special assessing unit or an approved assessing unit which has or has had in effect a local law adopted pursuant to subdivision one of section nineteen hundred three of this article undertakes a revaluation or an update, the governing body of such assessing unit may apply to the commissioner for certification or recertification as an "approved assessing unit". The commissioner shall monitor the progress of such revaluation or update for the purpose of determining whether or not such assessing unit will be eligible for certification or recertification as an approved assessing unit.

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2. Upon application by the governing body of any assessing unit, filed no later than one hundred twenty days prior to the completion of the first tentative assessment roll on which such revaluation or update shall be entered, the commissioner shall certify or recertify as an approved assessing unit any such assessing unit which has completed a revaluation or update. Such certification or recertification shall be based on the first assessment roll on which the revaluation or update is entered, provided however, if such revaluation was completed prior to December thirty-first, nineteen hundred eighty-one, such certification shall be based upon the latest completed assessment roll. A revaluation or an update shall be deemed to be completed when its results are available for entry on a tentative assessment roll. The last date for filing of an application for certification may be waived by the commissioner, if circumstances warrant. Notice of such certification or recertification, or denial thereof, shall be filed by the commissioner with the chief executive officer of such assessing unit no later than thirty days prior to the completion of the first tentative assessment roll following application pursuant to this subdivision.

3. Upon filing an application for approved assessing unit status, the governing body of a city, town or county shall forward to the school authorities of each school district located partially in such city, town or county a notice prepared by the commissioner summarizing the provisions of section nineteen hundred three-a of this article and specifying the last date provided for in subdivision one of section nineteen hundred three-a of this article for the school authorities to file a notice of intent to use homestead and non-homestead tax rates with each assessor who prepares an assessment roll used to levy the school district's taxes.

4. If the governing body of an approved assessing unit fails to adopt the provisions of section nineteen hundred three of this article so as to apply to the revaluation or update specified in subdivision two of this section, the certification of the approved assessing unit shall expire. Nothing contained herein shall be construed so as to prohibit such an assessing unit from reapplying for certification as an approved assessing unit on the basis of a future revaluation or update.