Sec. 8191-4.1. Criteria for sales included as observations in the measurement of full value

(a) For inclusion as a potential observation in the measurement of full value described in section 8186-1.15 or 8186-1.16 of this Title, a sale must be an arm's-length transfer and must meet the following additional criteria:

(1) the sale must be in the major type from which sales may be used as provided in the procedures for the appropriate market value survey;

(2) the date of sale must be within the period prescribed in the procedures for the particular market value survey;

(3) when a sale which occurs within the range in paragraph (2) of this subdivision occurs prior to the finalization of the measured roll, the assessment of that parcel must not have changed between the measured roll and the immediately preceding final roll;

(4) the inventory of the parcel at the date of sale must be the same as the inventory on the measured roll;

(5) the sale must not be for only part of a parcel;

(6) the sale must not be a combination of parcels;

(7) in other than assessing units approved pursuant to article 19 of the Real Property Tax Law, the sale cannot be of a condominium unit;

(8) the sale may not be in multiple assessing units;

(9) the primary use of the parcel must remain the same after the sale;

(10) the sale price must be greater than $10,000, unless the assessor and ORPTS both agree to the use of the sale.