dliu1/legal-llama-raw-text huggingface dataset:
after  completion.  In  the  event  the  assessors  reassess  said  real
property, the relationships established for the prior assessments  shall
be applied to the new assessments. The assessments so established may be
entered  on  the  assessment  roll itself or attached as an appendage to
such assessment roll but in any event  the  assessments  for  said  real
property  shall be deemed a composite of the total of the assessments of
each individual unit's assessment, and those renters whose  interest  is
described  in subdivision two of this section and those renters who have
elected an interest as described in subdivision  four  of  this  section
shall  be  personally  liable  for  the  taxes levied on the assessments
declared for their respective units. It shall be the  responsibility  of
the owner of the real property to notify the assessors of all changes in
occupancy  including  notification  when a vacant unit is occupied or an
occupied unit becomes vacant. The assessors on or before tax status  day
will issue in writing to the owner a listing of the assessments assessed
for  each unit. This listing shall state the amount of taxes each renter
whose interest is described in subdivision two of this section and  each
renter  who  has elected an interest as described in subdivision four of
this section must pay each calendar month of the assessing unit's fiscal
year. The landlord shall make this listing available to each tenant upon
occupancy  and  thereafter  upon  receipt  of  such  listing  from   the
assessors.
* NB (Effective pending ruling by Commissioner of Internal Revenue)
Assessment  methods  and  standard. 1. The existing assessing
methods in effect in each assessing unit on the effective date  of  this
section may continue.
2.  All  real  property  in each assessing unit shall be assessed at a
uniform percentage of value (fractional assessment) except that, if  the
administrative  code  of a city with a population of one million or more
permitted, prior  to  January  first,  nineteen  hundred  eighty-one,  a
classified  assessment  standard, such standard shall govern unless such
city by local law shall elect to be governed by the provisions  of  this
3. Any assessing unit in which assessments are at full value by reason
of a revaluation may adopt a level of assessment in accordance with this
Assessment using the comparable sales, income capitalization
or cost method. 1. As used in this section, the  following  terms  shall
have the following meanings:
(a) Mixed-use property means a property with a building or structure
used for both residential and commercial purposes.
(b)  Non-residential  property  means  a property with a building or
structure used for commercial purposes.
2. When determining  the  value  of  a  mixed-use  or  non-residential
property  using  the  comparable  sales,  income  capitalization or cost
method, the following shall be  considered  when  selecting  appropriate
sales  or rentals comparable to the subject property; provided, however,
that the following requirements shall  apply  only  to  assessing  units
other than cities having a population of one million or more:
(a)  sales  or rentals of properties exhibiting similar use or the use
at the  time  of  sale  in  the  same  real  estate  market.  Comparable
properties  should  include  properties located in proximate location to
the subject property unless there is an inadequate number of appropriate
sales or rentals within the same market; and
(b) sales or rentals of properties that are similar in age, condition,
use or the use at the time of  sale,  type  of  construction,  location,
design, physical features and economic characteristics including but not
limited to similarities in occupancy and market rent.
Additional  tax  on  class  one  property.  1.  Generally.
Notwithstanding any provision of any general, special or  local  law  to
the  contrary,  any  city  with  a  population of one million or more is
hereby authorized and  empowered  to  adopt  and  amend  local  laws  in
accordance with this section imposing an additional tax on certain class
one  properties,  as  such  properties  are  defined in section eighteen
hundred two of this chapter, excluding vacant land.
2. Definitions. As used in this section:
(a) Commissioner of finance means the commissioner of finance  of  a
city having a population of one million or more, or his or her designee.
(b)  Department of finance means the department of finance of a city
having a population of one million or more.
(c) Net real property tax means the real property  tax  assessed  on
class  one  property  after  deduction  for  any  exemption or abatement
received pursuant to this chapter.
3. Additional tax. A local law enacted pursuant to  this  section  may
provide  for  a  real  property  tax  surcharge  in  an amount (a) up to
twenty-five percent of net real  property  taxes  for  the  fiscal  year
beginning July first, two thousand three, and (b) up to fifty percent of
net  real  property  taxes  for  fiscal years beginning on or after July
first, two thousand four.
4. Property subject to additional tax. Such surcharge shall be imposed
on class one property,  excluding  vacant  land,  that  provides  rental
income  and  is not the primary residence of the owner or owners of such
class one property, or the primary residence of the parent or  child  of
such owner or owners.
5.  Rental  income,  primary residence andor relationship to owner or
owners. The property shall be deemed to be the primary residence of  the
owner  or  owners thereof, if such property would be eligible to receive
the real  property  tax  exemption  pursuant  to  section  four  hundred
twenty-five  of this chapter, regardless of whether such owner or owners
has filed an application for, or the  property  is  currently  receiving
such  exemption.  Proof  of  primary  residence  and  the  resident's or
residents' relationship to the owner or owners and the absence of rental
income shall be in the form of a certification as required by local  law
or the rules of the commissioner.
6.  Rules.  The department of finance of any city enacting a local law
pursuant to this section shall have, in addition to any other functions,
powers and duties which have been or may be conferred on it by law,  the
power  to  make  and  promulgate rules to carry out the purposes of this
section including, but not limited to, rules  relating  to  the  timing,
form and manner of any certification required to be submitted under this
7.  Penalties.  (a)  Notwithstanding  any  provision  of  any general,
special or local law to the  contrary,  an  owner  or  owners  shall  be
personally  liable  for any taxes owed pursuant to this section whenever
such owner or owners fail to comply with this section or the  local  law
or  rules  promulgated  thereunder,  or  makes  such false or misleading
statement or omission and the commissioner determines that such act  was
due  to  the  owner  or  owners'  willful  neglect,  or  that under such
circumstances such act constituted a fraud on the department. The remedy
provided herein for an action in personam shall be in  addition  to  any
other   remedy  or  procedure  for  the  enforcement  of  collection  of
delinquent taxes provided by any general, special or local law.
(b) If the commissioner should determine, within three years from  the
filing of an application or certification pursuant to this section, that
there  was a material misstatement on such application or certification,
he or she shall proceed to impose a penalty tax against the property  of
five  hundred  dollars,  in  accordance  with  the  local  law  or rules
promulgated hereunder.
8. Cessation of use. In the event that a property granted an exemption
from  taxation pursuant to this section ceases to be used as the primary
residence of such owner or owners or his, her or their parent or  child,
such owner or owners shall so notify the commissioner of finance.
Local government defined.  Local government when used in this
title, unless otherwise expressly stated or unless the context otherwise
requires, means a county, city or town with the  power  to  assess  real
property for the purpose of taxation.
Assessor.  1.  Selection. Each local government to which this
title applies which has the power to assess real property  for  purposes
of  taxation  shall  have  one assessor. An appointive assessor shall be
appointed by the legislative body of the local government except that in
a local government where department heads and other local  officers  are
appointed  by  the  chief  executive  officer,  such  assessor  shall be
appointed by such officer. Any resident of the state, otherwise eligible
for appointment as assessor, may be appointed assessor. An assessor  may
be   employed  by  the  local  government  in  any  other  position  not
incompatible with the office of assessor.
2. Term of office. The term of office of assessor shall be  six  years
except  as  otherwise provided in subdivision seven of this section. The
terms for appointive assessors  shall  commence  on  the  first  day  of
October,  nineteen  hundred  seventy-one and each sixth year thereafter.
Where a town has exercised the option to elect one assessor, as provided
by section three hundred twenty-nine of this article, the term for  such
elected  assessor  shall  be  as  of  the first day of January, nineteen
hundred ninety-four and each sixth year thereafter.
3. Classification. The position of appointive assessor shall be in the
classified service, notwithstanding the provisions of subdivision (e) of
section thirty-five of the civil service law.
4. Minimum qualification standards. No person shall  be  eligible  for
appointment  as  assessor  unless  he  meets  the  minimum qualification
standards established for such office by the commissioner.
5. Certification and continuing education. (a) All assessors,  whether
appointed   or   elected,  must  obtain  commissioner  certification  of
successful completion of the basic  course  of  training  and  education
prescribed by the commissioner pursuant to this title.
(b)  In  addition  to  the basic course of training and education, all
appointive assessors and any assessor elected to a six-year  term  shall
also  complete additional courses in a continuing training and education
program prescribed by the commissioner pursuant  to  the  provisions  of
this title.
6.  Training;  services by state; county cooperation. The commissioner
shall provide training programs including but not limited to courses  of
training  and  education  required to be completed by local officers and
employees and by  candidates  for  certification  as  eligible  for  the
position  of  assessor  in accordance with the provisions of this title.
Such programs shall be provided by the commissioner for counties, cities
and towns to which this title is applicable.  Counties  shall  cooperate
with the commissioner in providing such programs.
7.  Indefinite  term  for assessors. Notwithstanding the provisions of
subdivision two of this section, the office of assessor  shall  have  an
indefinite term (a) where the office of assessor is a full time position
as  determined  by  the  local  legislative  body and on or after August
first, nineteen hundred seventy is classified in the  competitive  class
of the civil service at the request of the local legislative body or (b)
where  on  July  thirty-first,  nineteen  hundred  seventy the office of
assessor is classified in the competitive class of the civil service and
has an indefinite term pursuant to law.
Minimum  qualification  standards  for  assessors,  appraisal
personnel and candidates eligible for  certification  as  assessor.  The
commissioner  shall  establish  for  counties, cities and towns to which
this title applies minimum qualification standards (a) for  appointments
to  the positions of (i) assessor, except assessors of local governments
not subject to the provisions of  section  three  hundred  ten  of  this
title,  and  (ii)  other  administrative  positions  having professional
appraisal duties  relating  to  the  assessment  of  real  property  for
purposes  of  taxation,  and  (b)  for  applicants  for certification as
candidates eligible for the position of assessor, other  than  assessors
or assessors-elect, pursuant to subdivision ten of section three hundred
ten  of  this  title.  Such  standards  shall  be set forth in rules and
regulations promulgated by the commissioner.
Acting  assessor.  1. In the event that an assessor appointed
pursuant to the provisions of section three hundred ten of this title is
unable to perform the duties of the office or the office becomes vacant,
the appointing authority may  by  resolution  designate  or  appoint  an
acting  assessor.  Where  an  acting assessor is designated or appointed
pursuant to this section, the  appointing  authority  shall  notify  the
commissioner   within   fifteen  days  of  making  such  designation  or
appointment. The acting assessor shall function as assessor  until  such
time  as  the  assessor  is  able  to  resume  the  position  or until a
replacement is appointed. In the event an acting assessor  functions  as
assessor  for  more  than six months, then such acting assessor shall be
required to meet the  minimum  qualification  standards  and  to  obtain
certification as required by this title for persons elected or appointed
to the office of assessor.
2.  In  the  event  that an elective assessor is unable to perform the
duties of the office, the legislative body may by  resolution  designate
or appoint an acting assessor. Where an acting assessor is designated or
appointed  pursuant  to  this section, the legislative body shall notify
the commissioner within fifteen  days  of  making  such  designation  or
appointment.  The  acting  assessor  shall  function  as the assessor or
member of the board of assessors until such time as the assessor is able
to resume the position, a replacement is appointed, or  a  successor  is
elected.  In  no event may an acting assessor appointed pursuant to this
subdivision function as assessor for more  than  three  months.  Nothing
herein  shall  be  deemed  to  supersede  the  provisions  of the public
officers law on the filling of vacancies in elective offices.
Orientation. Within one month of commencing a term of office,
any assessor,  whether  elected  or  appointed,  who  has  not  obtained
commissioner  certification  pursuant  to this title, shall attend a one
day orientation course prescribed by the commissioner. Such  orientation
course  shall  be  designed  to  provide the prospective assessor with a
general knowledge of the responsibilities of the assessor and a  general
understanding  of  the appropriate state and local government structure.
No assessor shall continue in office or receive compensation  where  the
commissioner determines that he or she has failed to file with the clerk
of  the  assessing  unit  a certificate of attendance of the orientation
Certification of assessors. 1. Any person appointed or elected
to the office  of  assessor  shall  be  certified  by  the  commissioner
pursuant  to  this section within a minimum of one year and a maximum of
three years after he or she commences his or her term of office,  unless
he  or  she has been previously certified by the commissioner and his or
her certification has not expired. The period within which each assessor
must become certified shall be established by the commissioner  by  rule
based  upon one or more general characteristics of the assessing unit or
units in which the assessor serves, including, but not  limited  to  (a)
number  of  parcels;  (b)  classification  of  parcels  by  use; and (c)
complexity of real property. At least  once  during  each  twelve  month
period  preceding  the date by which the commissioner requires permanent
certification pursuant to this section, each  assessor  must  obtain  an
interim  certification from the commissioner. Such interim certification
shall   evidence   satisfactory   progress   in   obtaining    permanent
certification  by successful completion of one or more components of the
required  training.  The  commissioner  shall  transmit   such   interim
certificate  to  the  assessor and to the appropriate city or town clerk
for filing.
2. An assessor shall be certified upon successful  completion  of  the
basic  course  of training and such examinations as may be prescribed by
the commissioner. The basic course of training shall  be  prescribed  by
the  commissioner  in  accordance  with  the classification of assessing
units established by the commissioner pursuant  to  subdivision  one  of
this section.
3.  (a)  An  assessor  or  assessor-elect  may  be  certified  by  the
commissioner  if  such  person  satisfies  the   minimum   qualification
standards  established  by  the commissioner for appointed assessors and
passes a comprehensive examination conducted by  the  commissioner.  The
commissioner  shall  annually  conduct  examinations  for  such purpose.
Examinations shall be of such character as to fairly test and  determine
knowledge,  skills  and  abilities  necessary  to  perform the duties of
assessor with respect to appraisal and assessment procedures, applicable
laws, rules and regulations and the size  and  complexity  of  assessing
units.
(b)  The commissioner may, in its discretion, waive any of the courses
of  training  or  may  certify  without  examination  any  assessor   or
assessor-elect, provided that such person is:
(i)  a  member  of the institute of assessing officers of the New York
state assessor's association or is a member of the American institute of
real estate appraisers; or
(ii) designated as a senior real property appraiser by the society  of
(iii)  designated  a  certified  assessment evaluator or an accredited
assessment evaluator  by  the  international  association  of  assessing
4.  Notwithstanding  the  provisions  of this subdivision or any other
law, the travel and other actual and necessary expenses incurred  by  an
appointed  or  elected assessor, or by a person appointed assessor for a
forthcoming term, or by an assessor-elect prior to the  commencement  of
his  or  her  term,  in satisfactorily completing courses of training as
required by this title or as approved  by  the  commissioner,  including
continuing  education  courses  prescribed by the commissioner which are
satisfactorily completed by any  elected  assessor,  shall  be  a  state
charge  upon  audit  by  the  comptroller.  Travel  and other actual and
necessary  expenses  incurred  by  an  acting  assessor  who  has   been
exercising  the  powers  and  duties  of the assessor for a period of at
least six months, in attending training courses no earlier  than  twelve
months  prior  to  the  date  when courses of training and education are
required, shall also be a state charge upon audit  by  the  comptroller.
Candidates  for  certification as eligible for the position of assessor,
other  than  assessors or assessors-elect, shall be charged for the cost
of training materials and shall  be  responsible  for  all  other  costs
incurred  by  them in connection with such training. Notwithstanding the
foregoing provisions of this subdivision, if the provider of a  training
course has asked the commissioner to approve the course for credit only,
so that attendees who successfully complete the course would be entitled
to receive credit without having their expenses reimbursed by the state,
and  the  commissioner  has agreed to do so, the travel and other actual
and necessary expenses incurred by such attendees shall not be  a  state
5.  Notwithstanding the provisions of sections three hundred eight and
three hundred  thirty-four  of  this  title,  a  village  assessor,  who
satisfies   the  minimum  qualification  standards  established  by  the
commissioner pursuant to subdivision four of section three  hundred  ten
of  this  title, may complete the basic course of training prescribed by
the commissioner pursuant  to  this  section.  Where  such  training  is
successfully  completed,  a  village  assessor  shall  be  certified  as
provided by this section.
6. Whenever an individual  is  appointed  to  fill  a  vacancy  in  an
elective  office  of  assessor,  the commissioner shall compute any time
limitation imposed by this title or any rule adopted  pursuant  to  this
title from the next January first following that appointment rather than
from the date of that appointment.
7.  In  a  county  which  has  the  power  to assess real property for
purposes of taxation with one assessor appointed  as  provided  in  this
title,  the  travel  and other actual and necessary expenses incurred by
appraisal personnel employed in the office of such assessor in attending
courses of training as required by this subdivision  shall  be  a  state
charge upon audit by the comptroller.
8. To the extent funds are appropriated, all payments pursuant to this
section shall be made from the local assistance account.
Certification as eligible for the position of assessor. 1. Any
person who is not an assessor may  be  certified  as  eligible  for  the
position of assessor where such person:
(a)  meets  the  minimum  qualification  standards  prescribed  by the
commissioner for such  purpose  and  successfully  completes  the  basic
course  of  training  and passes an examination demonstrating successful
completion of such course prescribed by the commissioner;
(b) meets the  minimum  qualification  standards  established  by  the
commissioner for appointed assessors and passes an examination conducted
by the commissioner for this purpose; or
(c) possesses a professional designation as described in paragraph (b)
of subdivision three of section three hundred eighteen of this title and
the  commissioner,  in  its  discretion,  waives  any  of the courses of
training or examination.
2. Such certification shall specify that such person is  eligible  for
the  position  of  assessor  in  accordance  with  the classification of
assessing units established by the commissioner pursuant to  subdivision
one  of  section  three hundred eighteen of this title. Certification as
eligible for the position of assessor shall be for  a  period  of  three
years  and  may  be  renewed after the expiration of this period with or
without examination in accordance with regulations  established  by  the
commissioner.  Upon request by an assessing unit, the commissioner shall
provide a list of candidates certified as eligible for the  position  of
assessor pursuant to this section.
Failure   to  obtain  or  maintain  certification.  1.  The
commissioner shall conduct a hearing upon notice to the assessor and the
clerk of the local  government  for  which  the  assessor  serves,  such
hearing  to  be  conducted within the county where the assessing unit is
located no later than thirty days after delivery of such  notice,  where
it appears that an assessor has failed:
(a)  within the applicable period to file, with the clerk of the local
government  for  which  the  assessor  serves,  a  certificate  of   the
commissioner  stating  that  he or she has fulfilled the requirements of
section three hundred eighteen of this title; or
(b) to file, with the clerk of the  local  government  for  which  the
assessor serves, a temporary certificate as provided in subdivision four
of this section; or
(c)  to  meet  the  standards  required by subdivision four of section
three hundred ten of this title for appointive assessors; or
(d) to file, with the clerk of the  local  government  for  which  the
assessor serves, a certificate issued by the commissioner that he or she
has completed the one day orientation course; or
(e)  to maintain the continuity of any interim certification issued by
the commissioner; or
(f)  to  complete  continuing   education   as   prescribed   by   the
commissioner,  pursuant to subdivision five of section three hundred ten
of this title, for appointive assessors.
2. If, after such hearing, the commissioner finds that an assessor has
failed  to  comply  with  any  applicable  requirements  as  stated   in
subdivision  one of this section, the appointment of that assessor shall
be revoked if appointive, or the office of that  assessor  shall  become
vacant if elective.