dliu1/legal-llama-raw-text huggingface dataset:
3.  No  assessor,  once  having  been so removed from office, shall be
appointed to the unexpired term of the office from which he or  she  has
been removed.
4.  In  the event that an assessor shall have been unable to enroll in
or complete any course of training and education for reasons beyond  his
or  her  control  and  as  a  result  thereof,  is  not  certified,  the
commissioner may issue a temporary certificate  which  will  enable  the
assessor  to continue in office pending completion of such course at the
earliest date when such course is next available  as  specified  by  the
commissioner.   Such temporary certificate shall be filed with the clerk
of the local government for which the assessor serves and  shall  permit
the  assessor  to  continue  in office for the period set forth therein.
Upon the expiration of such temporary certificate and after a hearing as
hereinabove provided, the appointment of an assessor shall be revoked in
the case of an appointive assessor or such office shall become vacant in
the case of an  elective  assessor  unless  the  assessor  has  filed  a
certificate as hereinabove provided.
5.  In  any  hearing  conducted  pursuant to this section, a statement
signed by the secretary  of  the  commissioner  or  other  state  office
employee  as  designated  by rule of the commissioner stating that he or
she has made a diligent search of the records of the department and  has
found  no  record, entry or filing of a specified nature, shall be prima
facie evidence that the  records  of  the  department  contain  no  such
record, entry or filing.
Local  government  appraisal  personnel.  No  person shall be
employed by a  local  government  and  assigned  professional  appraisal
duties  which  relate to the assessment of real property for purposes of
taxation unless he or she  meets  the  minimum  qualification  standards
established  by  the commissioner. Such appraisal personnel shall attend
courses of training and education prescribed by the  commissioner  under
this title.  Notwithstanding the provisions of this section or any other
law,  in  a  county  which  has  the  power  to assess real property for
courses of training as required by this section shall be a state  charge
upon audit by the comptroller.
Option to change to single appointed assessor. In any city or
town which has retained the office of elective assessor, the legislative
body of such city or town may adopt a local law providing that from  and
after  a date set forth in such local law, which date must be within one
year after the date on which such local law was adopted, there shall  be
but  one  assessor, to be appointed as provided in section three hundred
ten of  this  title.  The  legislative  body,  in  its  discretion,  may
determine  that  a  local  law adopted pursuant to this section shall be
subject to a mandatory or permissive referendum, or  not  subject  to  a
referendum.  Any  such  referendum  shall  be  conducted  in  the manner
prescribed in section twenty-three or twenty-four of the municipal  home
rule  law,  as  the case may be. On December thirty-first of the year in
which such local law shall  take  effect,  the  term  or  terms  of  all
assessors then in office shall terminate.
Option to change to sole elected assessor. In any city or town
where  the  option  to  retain  elective  assessors  was  exercised   in
accordance  with  the  provisions  of  former  section  fifteen  hundred
fifty-six of this chapter, the legislative body of such city or town may
adopt a local law providing that from and after the first day of January
first following the next biennial  or  general  election  at  which  the
electors would vote for an assessor, there shall be but one assessor, to
be  elected  at  that election. The legislative body, in its discretion,
may determine that a local law adopted pursuant to this section shall be
Adoption  of  local  law.  No  charter law, as such term is
defined in section thirty-two of the municipal home rule law, nor  local
law  shall  be adopted which is inconsistent with the provisions of this
title. No local law adopted pursuant to the  provisions  of  this  title
shall  be  subject  to  a  mandatory  or permissive referendum except as
provided  in  section  three  hundred  twenty-eight  or  three   hundred
twenty-nine of this title.
Inconsistent  laws  inapplicable.  Provisions of all general,
special, local or other laws which are inconsistent with the  provisions
of  this  title  shall  be inapplicable to counties, cities and towns to
which this title applies but if not inconsistent  shall  apply  to  such
counties, cities and towns.
Local governments to which title applies. 1. This title shall
apply to all counties except counties  wholly  within  a  city  and  all
cities  and  towns  in  the state except (a) a city with a population of
five million or more, (b) a city or town in a county having the power to
assess property for purposes of taxation.
2. The provisions of section three hundred ten of this title shall not
be applicable to a county having the power to assess real  property  for
tax  purposes  where  on  August  first,  nineteen  hundred seventy such
assessments were made by a board of assessors nor shall such section  be
applicable  to  a city with a population of one hundred thousand or more
as of the federal census taken in the year nineteen hundred seventy.  In
the  event  that  any  county  or  city  in  a subsequent year meets the
requirements of  this  subdivision,  the  provisions  of  section  three
hundred  ten  of  this  title shall continue to be applicable unless the
legislative body of the county or city adopts a  local  law  to  provide
that such section shall not be applicable to such county or city.
3.  Notwithstanding the provisions of subdivision one of this section,
the provisions of section three hundred thirty-six of this  title  shall
apply  to  every  assessing unit and consolidated assessing unit in this
4. Notwithstanding the provisions of subdivision two of this  section,
subdivision  five of section three hundred ten of this title shall apply
to the city of Albany on and after January first, two thousand nineteen,
provided that an assessor whose term commenced prior to  January  first,
two  thousand  nineteen  shall  have  until  January first, two thousand
twenty-one to complete requirements of paragraph (a) of such subdivision
Statement  of  disclosure for assessors. 1. Definitions. When
used in this section and unless otherwise expressly stated or unless the
context otherwise requires:
a. The term appropriate body or appropriate bodies shall mean:
(i) in the case of any municipal  corporation  which  has  created  or
hereafter  creates  a  board  of  ethics or conflicts of interests board
which is in existence at the time an annual statement of  disclosure  is
due,  and  which  has  been  designated  by  local  law,  ordinance,  or
resolution to be the repository for completed  statements  of  financial
disclosure, such board of ethics or conflicts of interests board;
(ii)  in  the  case  of any municipal corporation which has created or
hereafter creates a board of ethics  or  conflicts  of  interests  board
which  is  in existence at the time an annual statement of disclosure is
due, and which has not been  designated  by  local  law,  ordinance,  or
resolution  to  be  the repository for completed statements of financial
(iii) in the case of any municipal corporation for which no  board  of
ethics  or  conflicts  of interests board is in existence at the time an
annual statement of disclosure is due, the clerk of the county in  which
such municipal corporation is located; and
(iv)  in  the  case  of  a  consolidated  assessing unit, the board of
directors thereof.
b. Assessor has the meaning defined therefor in subdivision three of
section one hundred two of this chapter and includes any other municipal
officer or employee engaged in  the  assessment  of  real  property  for
purposes  of  taxation and also includes a municipal officer or employee
assigned professional appraisal duties which relate to the assessment of
real property for purposes of taxation.
c. Statement of disclosure shall mean a statement disclosing (i) the
description of any real property owned by the assessor in the  assessing
unit  or  in  any contiguous municipal corporation. For purposes of this
subparagraph of disclosure, property owned by means  any  property  in
which  the  assessor  has a financial interest in excess of one thousand
dollars, whether such property is owned  by  the  assessor  directly  or
through  a  corporation  in which the assessor is an officer or in which
the assessor owns more than five percent of  the  shares.  It  shall  be
sufficient  to  meet the requirements for this item of disclosure if the
assessor shall state the acreage of the property, the square footage  of
any structure on the property, the use whether residential or commercial
to  which the structure is put, the municipal corporation in which it is
located, and the general section of the  municipal  corporation  (north,
south,  east,  west,  center);  (ii)  the  name  of any employer and the
position held; (iii) the name of any corporation of which  the  assessor
is  (A)  an  officer, director or employee, or (B) in which the assessor
owns more than five percent of  the  shares  and  the  position  of  the
assessor; (iv) a description of any self-employment (if it provided more
than  two  thousand  dollars  of  gross  income in the previous calendar
year); (v) if the assessor is licensed to practice any profession by the
state of New York, and  the  assessor  practices  such  profession,  the
nature  of  the  practice and the types of business in which the clients
engage. For the purposes of this subparagraph of disclosure, it shall be
sufficient to describe the types of business in which the clients engage
as a broad category encompassing the majority of the assessor's clients;
(vi) types of gifts, except gifts from relatives,  of  more  than  fifty
dollars  in value; (vii) persons or firms to whom money in the amount of
more than one thousand dollars is owed not  including  credit  cards  or
bank  loans;  and (viii) persons or firms, except relatives, who owe the
assessor an amount in excess of one thousand dollars.  With  respect  to
any  such  subparagraph  of  disclosure, the assessor shall also provide
information with respect to the  members  of  the  assessor's  immediate
family, unless, after a reasonable effort by the assessor, the spouse or
other  immediate  family member refused to disclose such information, in
which case, the statement shall so state such  refusal.  Such  statement
shall not require the disclosure of any values of property or amounts of
2.  Posting  of statute. The chief executive officer of each municipal
corporation shall cause a copy of this section to be kept  posted  in  a
public   building  under  the  jurisdiction  of  his  or  her  municipal
corporation where public notices are generally posted in  the  municipal
corporation.  Failure  to post any such copy shall have no effect on the
duty of compliance with this section, nor with the  enforcement  of  the
provisions thereof.
3. Filing of statement of disclosure by assessors. Notwithstanding the
provisions  of  any general, special, or local law to the contrary, each
assessor, except an assessor who is compensated in  an  amount  of  less
than twenty thousand dollars annually in the aggregate for serving as an
assessor  or  who  is  required to file an annual statement of financial
disclosure by an appropriate body as provided for in article eighteen of
the general municipal law, shall file an annual statement of  disclosure
with  the appropriate body, as defined in this section, on the fifteenth
day of May. Such statement of disclosure shall contain  the  information
and shall be in the form set forth hereinbelow:
1. Name_______________________________________________________________
2. (a) Title of Position______________________________________________
(b) Department, Agency or other Governmental Entity________________
(c) Address of Present Office______________________________________
(d) Office Telephone Number________________________________________
3.  (a) If married, please give spouse's full name including maiden name
where applicable.
(b) List the names of all unemancipated children.
Answer each of the following questions completely,  with  respect  to
the  calendar  year  ending  the  December 31st preceding the date of
filing of this statement of disclosure unless another period or  date
is  otherwise  specified.  If  additional  space  is  needed,  attach
additional pages.
1. Describe any real property in which you have a financial  interest
greater  than  $1,000  (whether  owned  by  you  or  owned  through a
corporation in which you are an officer or in which you own more than
5% of the  shares)  in  the  assessing  unit  or  in  any  contiguous
municipal corporation:
a. Acreage of the property:
b. Square footage of any structure or structures on the property:
c. Municipal corporation in which located:
d.  General  area  of  municipal corporation in which the property is
located (north, south, east, west, central):
e. Use of structure (residential, commercial, industrial):
2.  Name  any  employer other than the municipal corporation in which
you are employed as assessor and the position you hold:
3. Name any corporation in which a) you are an officer,  director  or
employee, or b) in which you own more than five percent of the shares
and give your position in it:
4.  Describe  any  self-employment  (if  it  provided  more  than two
thousand dollars of gross income in the previous calendar year):
5. If you are licensed to practice any profession by the state of New
York, and you practice  that  profession,  give  the  nature  of  the
practice  and  the  general  types  of business in which your clients
engage:
a. Type of profession (e.g., lawyer, real estate broker, pharmacist):
b. General types of business in which  a  majority  of  your  clients
engage  (e.g., real estate development, general practice, healthcare,
general business):
6. Types of gifts, except gifts from immediate  family  or  relatives
within  the  third  degree of consanguinity or affinity, of more than
fifty dollars in value:
7. Persons or firms to whom money in the  amount  of  more  than  one
thousand  dollars  is  owed not including credit cards or bank loans;
8. Persons or firms, except relatives,  who  owe  you  an  amount  in
excess of one thousand dollars.
4. Other laws. No local law, ordinance, or resolution shall be adopted
which is inconsistent with the provisions of this section.
Applicability. The provisions of this title shall apply to any
city having a population of five million or more inhabitants.  The  term
city, as used in this title, shall mean any such city.
Minimum  qualification  standards for assessors and appraisal
personnel. The commissioner shall establish for  cities  to  which  this
title  applies  minimum  qualification standards for appointments to the
positions of (a) chief or inferior assessor and (b) other administrative
positions  having  professional  appraisal  duties   relating   to   the
assessment  of  real  property  for purposes of taxation. Such standards
shall  be  set  forth  in  rules  and  regulations  promulgated  by  the
commissioner.
Certification  of  assessors.  1. Any person appointed to the
office of chief or inferior assessor or city assessor shall be certified
by the commissioner pursuant to this section within a maximum  of  three
years  after  he  or  she  commences  his or her appointment or by April
first, two thousand nine whichever date is later, unless he or  she  has
been   previously   certified   by  the  commissioner  and  his  or  her
certification has not expired.
the  commissioner  based upon one or more general characteristics of the
assessing units as the commissioner shall determine.
3. (a) An assessor may be certified by the commissioner if such person
satisfies  the  minimum  qualification  standards  established  by   the
commissioner  for  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. The number of courses,
course credit hours and their complexity shall be no  greater  than  the
requirements  established  for  other  jurisdictions under section three
hundred eighteen of this article. When applicable the  basic  course  of
training  and  examinations  shall  be  consistently  similar  to  other
jurisdictions throughout the state.
(b) The commissioner may, in its discretion, waive any of the  courses
of  training  or  may certify without examination any assessor, provided
that such person is:
(i) an active 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
assessor, 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 assessor, shall be a state charge upon
audit by the comptroller. Candidates for certification as  eligible  for
the position of assessor, other than assessors, 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.
5. In a city subject to 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.
6. To the extent funds are appropriated, all payments pursuant to this
of  subdivision  three of section three hundred fifty-four of this title
and the commissioner, in its discretion, waives any of  the  courses  of
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 fifty-four 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
commissioner shall conduct a hearing upon notice to the  chief  assessor
and the clerk of the city for which the assessor serves, such hearing to
be  conducted  within  the  city  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 city
for which the assessor serves, a certificate of the commissioner stating
that he or she has fulfilled the requirements of section  three  hundred
fifty-four 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
three of this section.
failed   to  comply  with  any  applicable  requirements  as  stated  in
subdivision one of this section, the appointment of that assessor  shall
be revoked.
3.  In  the event that an assessor shall have been unable to enroll in
or complete any course of continuing training and education for  reasons
beyond  his  or  her control and, as a result thereof, is not certified,
the commissioner may issue a temporary certificate which will enable the
assessor to continue in office pending completion of such course at  the
earliest  date  when  such  course is next available as specified by the
commissioner. Such temporary certificate shall be filed with  the  clerk
of  the city for which the assessor serves and shall permit the assessor
to continue in office  for  the  period  set  forth  therein.  Upon  the
expiration  of  such  temporary  certificate  and  after  a  hearing  as
the case of an assessor unless the assessor has filed a  certificate  as
hereinabove provided.
4.  In  any  hearing  conducted  pursuant to this section, a statement
signed by the commissioner stating that he or she has  made  a  diligent
search  of the records of the department and has found no record, entry,
or filing of a specified nature, shall be prima facie evidence that  the
records of the department contain no such record, entry, or filing.
City appraisal personnel. No person shall be employed by a city
and   assigned   professional  appraisal  duties  which  relate  to  the
assessment or adjudication of real property  for  purposes  of  taxation
unless  he  or she meets the minimum qualification standards established
by the commissioner. Such appraisal personnel shall  attend  courses  of
training  and education prescribed by the commissioner under this title.
Notwithstanding the provisions of this section or  any  other  law,  the
travel  and  other  actual  and  necessary  expenses  incurred  by  such
Adoption of local law. No local law shall be adopted which is
inconsistent with the provisions of this title.
of  this  title  shall  be  inapplicable  to  cities to which this title
applies, but if not inconsistent shall apply to such cities.
United States.  1.  Real property owned by the United States
shall be exempt from taxation, except as otherwise provided by the  laws
2.  Real property occupied exclusively or in part by the United States
pursuant to the provisions of the public buildings purchase contract act
of  nineteen hundred fifty-four (Public Law 519, 83rd Congress) shall be
exempt from taxation and exempt  from  special  ad  valorem  levies  and
special  assessments  to  the  extent  provided  in section four hundred
ninety of this chapter, during the period  that  the  United  States  is
required  to  make  reimbursement  for  taxes  payable on such property,
provided that the United States enters into an agreement  or  agreements
with  the municipal corporation or corporations in which such properties
are located, whereby it will undertake to pay a fair and reasonable  sum
annually  on such property as taxes.  Where a part of the property is so
occupied by the United States, such part only shall be  exempt  and  the
remainder  thereof  shall  be  subject  to  taxation, special ad valorem
levies and special assessments.   The sums  received  by  any  municipal
corporation pursuant to this subdivision shall be devoted to purposes to
which taxes may be applied.
United States or state property held under contract of sale.
1.  Whenever the legal title of real property is in the  United  States,
or  in  the  state  of  New  York, but the use, occupation or possession
thereof is in a person, partnership, association or corporation under  a
contract  of  sale  or  other  agreement  whereby a right to acquire the
premises through an option, a first privilege  or  a  first  refusal  is
granted, or whereby upon one or more payments the legal title thereto is
to  be  or  may  be acquired by such person, partnership, association or
corporation, his or its interest in such real property shall be assessed
and taxed as real property and shall be entered in the  assessment  roll
in  the  same  manner  as  if  such  person, partnership, association or