NY Real Prop Tax L § 802 (2021)
2021 New York Laws RPT - Real Property Tax Article 8 - County Equalization Title 1 - County Equalization 802 - Commissioners of Equalization.

§  802.  Commissioners of equalization. 1. In a county where the board   of supervisors has determined that commissioners of  equalization  shall   be  the  county  equalization  agency,  three persons shall be appointed   commissioners of equalization as provided in this section for a term  of   three  years.  Each  person so appointed shall be paid by the county for   his services, a sum to be determined by the board  of  supervisors,  for   the  time  actually  and  necessarily  spent  in  the performance of his   duties, and his actual and necessary  expenses  incurred  in  connection   therewith.2.  Two  of the commissioners shall be residents of the county and not   members of the board of supervisors. The third commissioner shall not be   a resident of or a taxpayer in the  county,  but  shall  reside  in  the   judicial  district  in  which  the county is situated. Not more than one   commissioner shall reside in the same city or town.  If  a  commissioner   removes  to  a  city  or town in which another commissioner resides, the   office of the commissioner so removing shall thereupon become vacant. If   there are any cities in the county, one commissioner shall be a resident   of one of such cities and one commissioner shall be a resident of a town   in the county.3. All three commissioners shall be chosen from the political  parties   polling  in  such  county  at the last gubernatorial election either the   highest or the next highest number of votes for  governor.  Appointments   shall be so made that not more than two commissioners are members of the   same  political  party. If the office of any commissioner becomes vacant   before the expiration of his term, such vacancy shall be filled for  the   unexpired  term  by  the appointment of a person who, at the time of his   appointment, is a member of the same political party as his predecessor.4. Commissioners of equalization shall be appointed by  the  board  of   supervisors  except  that in a county where one commissioner is required   to be a resident of a city and one commissioner a  resident  of  a  town   pursuant  to subdivision two of this section, the commissioner appointed   from a city shall be named by the supervisors  representing  cities  and   the commissioner appointed from a town shall be named by the supervisors   representing  towns.  The  appointment  of  all three commissioners in a   county having any cities shall be confirmed by a two-thirds vote of  the   board  of  supervisors.  If  the board of supervisors is unable to agree   upon the commissioners as provided herein and  such  commissioners  have   not  been appointed before the first day of June succeeding the adoption   of the resolution determining that commissioners of  equalization  shall   be  the  county equalization agency, the clerk of such board shall apply   to the county judge certifying to him the fact that such resolution  was   adopted  and  such  commissioners have not been appointed, whereupon the   county judge shall appoint the commissioners subject to  the  provisions   of subdivisions two and three of this section.