NY Real Prop Tax L § 523-A (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 1-A - Administrative Review of Assessments 523-A - Temporary Members of Boards of Assessment Review; Administrative Hearing Panels.

§   523-a.   Temporary   members   of  boards  of  assessment  review;   administrative hearing panels. 1. The  legislative  body  of  any  local   government  or  village  may,  in  any  year it deems necessary, appoint   temporary members  to  the  board  of  assessment  review  to  serve  on   administrative hearing panels as provided in this section.2.  The number of temporary members which may be appointed pursuant to   this section in any year shall  not  exceed  two  times  the  number  of   members  appointed  to  such  board  pursuant  to  section  five hundred   twenty-three of this title and which served on such  board  for  hearing   complaints  in  the  previous  year.  Such  temporary  members  shall be   appointed to one-year terms of office and shall be subject to  the  same   qualifications,  training  and disclosure requirements as members of the   board of assessment review, as provided in subdivisions one,  one-a  and   two  of  section  five  hundred twenty-three of this title and any other   applicable law; provided, however, such temporary members shall not hear   complaints  unless  such  appointee  has  received  a   certificate   of   attendance  for the required training course within twelve months of the   date on which complaints are to be heard.3. The chairman of the board of assessment review shall assign  panels   to hear complaints in relation to assessments consisting of at least one   member  appointed  pursuant to section five hundred twenty-three of this   title and no more than two temporary members appointed pursuant to  this   section.   Such panels shall have the same powers and duties as those of   the  board  of  assessment  review  pursuant  to  section  five  hundred   twenty-five of this title except that they shall not determine the final   assessment  of  the  real property of each complainant, but shall make a   recommendation with respect thereto to the board of assessment review.4. The assessor or a member of his  or  her  staff  shall  attend  all   hearings  of  the administrative hearing panels, shall have the right to   be heard on any complaint and, upon request, shall  have  the  right  to   have  his  or  her remarks with respect to any complaint recorded in the   minutes of the panel.5. Not later than twenty days prior to the last date provided  by  law   for  the  completion  and  filing  of  the  final  assessment roll, each   administrative hearing panel shall submit a recommendation with  respect   to each complaint heard by it to the chairman of the board of assessment   review.  The  board  of  assessment  review shall forthwith consider the   recommendations of each panel. If a majority of the members of the board   of assessment review disagree with one or more recommendations, it shall   schedule hearings thereon for a day no later than five days prior to the   date set by law for the completion and filing of  the  final  assessment   roll  and  shall notify the assessor and the complainant of the time and   place of the hearings. Following this hearing, the board  of  assessment   review  shall  determine  the  final  assessment  of  the  complainant's   property. In all other cases, the recommendation of  the  administrative   hearing  panel shall be adopted by the board of assessment review as its   determination of the final assessment.6. The legislative body of the local government or village may adopt a   resolution  providing  that  the  temporary  members  of  the  board  of   assessment  review  appointed pursuant to this section shall be paid for   their respective services. Such resolution, if adopted,  shall  fix  the   amount of such compensation.