NY Real Prop Tax L § 1536 (2021)
2021 New York Laws RPT - Real Property Tax Article 15-A - County and State Assessment Services Title 1 - County Services to Cities and Towns 1536 - County Advisory Appraisal Service.

§  1536.  County advisory appraisal service. 1. Types of property. The   county shall provide to the cities  and  towns  therein  to  which  this   article  applies  upon written request of the chief executive officer or   assessor of such cities and  towns  advisory  appraisals  of  moderately   complex  taxable  properties,  being  properties  where  the  appraisals   require either  the  professional  use  of  engineering  skills  or  the   development  of earnings or economic analyses of substantial complexity.   The commissioner shall determine the specific types  of  property  which   are  included within such description in accordance with section fifteen   hundred forty-six of this article.2. County appraisal personnel. The county shall employ appraisers  and   other  technical  personnel  to  make  the  advisory  appraisals of such   moderately complex properties. No person shall be employed by the county   and  assigned  professional  appraisal  duties  which  relate   to   the   assessment of real property for purposes of taxation unless he 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 article.3.  County  appraisal reports. Upon completion of an appraisal of real   property pursuant to this section, the  county  director  shall  file  a   summary  of  the  appraisal on forms prescribed by the commissioner with   the assessor of the city or town in which the property is  located,  and   where  such  property is located in a village a copy shall be filed with   the assessor of the village. Such appraisal reports shall be in the form   and shall contain  such  information  as  shall  be  prescribed  by  the   commissioner. The original appraisal report shall be filed in the office   of  the  director  of  real  property tax services and shall be a public   record. A copy of the original appraisal report shall be  simultaneously   filed with the commissioner.4.  Review  by commissioner of county advisory appraisals. Any city or   town assessor who receives from the  county  an  advisory  appraisal  in   accordance  with  the  provisions  of  this  section  may  apply  to the   commissioner for review of such appraisal if in his judgment  the  value   of the property indicated by the appraisal appears to be unreasonable or   inaccurate. Application for such review shall be made in accordance with   the provisions of section fifteen hundred forty-eight of this chapter.5. Apportionment of expense of county advisory appraisals. The expense   of  making advisory appraisals under this section may be levied upon the   several cities and towns in the county in accordance with  the  cost  of   the   appraisals   of  properties  located  in  such  cities  and  towns   respectively and such charge-back against the cities and  towns  in  the   county shall be deemed to be a county purpose.6.  Appraisals not binding on assessors. Advisory appraisals furnished   pursuant to this section shall be considered by the assessor of the city   or town in making assessments but shall not be binding upon him.