NY Real Prop Tax L § 503 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 1 - General Provisions 503 - Tax Maps.

§  503.  Tax maps. 1. (a) Each county, except a county wholly within a city, shall prepare and maintain in current condition for each city  and town therein a tax map approved by the commissioner. Copies of such maps shall  be supplied to each city, town and village in accordance with the provisions of subdivision two of this section; provided, however, that a county need not furnish a tax map for  a  village  unless  such  village provides  for  the  payment of the cost thereof. It shall be the duty of the assessors of the assessing  units  for  which  tax  maps  have  been provided  to use such maps in their assessment work and in making up the assessment rolls in accordance  with  the  forms  and  the  instructions furnished by the commissioner.  (b) The commissioner shall promulgate rules which establish standards, specifications and procedures for the preparation and maintenance of tax maps  and  shall  approve tax maps which satisfy such requirements. Such rules may take into consideration other  potential  land  uses  of  such maps. The commissioner may require from any county applying for approval of  a  tax  map such information as may be necessary including a copy of such tax map.   2. The originals of tax maps approved  under  this  section  shall  be filed  in  the  office  of  the  county  director  of  real property tax services. With the cooperation and  concurrence  of  the  assessor,  the county  director shall make such changes from year to year upon such tax maps as may be necessary to maintain the maps in current condition.  The expense  of  maintaining  such  tax maps in current condition shall be a county charge and shall be levied ad valorem upon all  taxable  property in  the county.   On such dates as are appropriate for use in connection with the preparation of assessment  rolls,  the  county  director  shall furnish  each  city,  town  and  village that assesses real property for purposes of taxation with a copy of the approved tax  map  or  pertinent portion  thereof  in  current condition. Such copy of the map shall be a public record and shall be filed in the office of the  assessor  of  the city,  town  or  village;  provided,  however, that if the city, town or village does not maintain an office for the assessor, the map  shall  be filed  in  the  office  of  the  city, town or village clerk. The county director may file an additional copy of the tax map in the office of the county clerk and shall provide such additional copies to such county  or other  government  agencies  as  the  legislative body of the county may direct.   3. Nothing contained in this section shall be construed to preclude  a city,  town  or  village  from  preparing  and  maintaining a tax map in accordance with the provisions of this section.  The  originals  of  tax maps prepared by a city, town or village and approved under this section shall  be  filed  in  the  office  of  the assessor of the city, town or village and shall be maintained in current condition by  such  assessor. If  the  city,  town  or  village  does  not  maintain an office for the assessor the map shall be filed in the  office  of  the  city,  town  or village  clerk.  The  assessor shall file an additional copy of such map with the county director, the county clerk and with the  officer  vested with the power and duty to enforce the collection of taxes.   4.(a) In the preparation of initial tax maps pursuant to this section, the  county  shall  utilize  existing  tax  maps and similar maps to the extent practicable and for such purpose shall  obtain  from  each  city, town  and  village  within  the county a copy of its existing tax map or similar map, if any. Each city, town or village shall either  provide  a copy  to  the  county,  or  shall make such map or maps available to the county for copying. The  county  shall  compensate  the  city,  town  or village  for  such  existing  map  or  similar map upon the basis of the amount by which the cost of preparing the county tax map for the area in  the city, town or village is reduced as a result of the  utilization  of such map.  (b) The cost of the preparation of initial tax maps in accordance with provisions  of  this  section  may be levied upon the several cities and towns in the county in accordance with the cost of  the  maps  for  such cities  and  towns  respectively  or  may  be levied ad valorem upon all taxable real property in the county, as determined by resolution of  the county  legislative  body.  In  either  event the amount so levied shall include the compensation to cities, towns and villages for existing  tax maps  or  similar  maps  determined as provided in paragraph (a) of this subdivision. Such cost so levied, whether imposed ad  valorem  upon  all taxable  property  in  the county or charged-back against the respective cities and towns in the county, shall be deemed to be a county purpose.   5. The preparation of tax maps in accordance with  the  provisions  of this  section  shall  not be deemed to be the practice of land surveying within the meaning and intent of article one hundred forty-five  of  the education  law.  Nothing contained in this section shall be construed as prohibiting a licensed land surveyor from performing such  service.  The determination  and  furnishing  of  vertical and horizontal control when necessary for photogrammetric purposes to be used in the preparation  of a  tax  map,  or  any  measurement function necessitating ground surveys shall be performed by or under the supervision of a person  licensed  to practice  land  surveying  under  article  one hundred forty-five of the education law.   6. The commissioner shall advise and assist counties with  respect  to the  preparation  and maintenance of tax maps. All agencies of the state shall cooperate with counties in the preparation of tax maps  and,  upon request, shall furnish to counties at no cost copies of existing maps in the  possession  of  such  agencies  which  will be of assistance in the preparation of such maps.   7.  Nothing  contained  in  this  section  shall  preclude  a   county legislature at its option, by resolution, from fixing a fee in an amount not   to  exceed  twenty-five  dollars  for  a  one  through  three  lot subdivision map, whether intended as an original subdivision  or  as  an alteration,   including   correction  of  a  prior  subdivision,  or  an instrument abandoning such subdivision map, or a condominium map;  fifty dollars for a four through nine lot subdivision map, whether intended as an  original  subdivision or as an alteration, including correction of a prior subdivision, or an instrument abandoning such subdivision map,  or a  condominium  map,  and  one  hundred  dollars  for  a ten or more lot subdivision map, whether intended as an original subdivision  or  as  an alteration,   including   correction  of  a  prior  subdivision,  or  an instrument abandoning such subdivision map, or a condominium  map.  Such fee  shall be paid to the real property tax service agency by any person or corporation filing a map in accordance with  the  provisions  of  any general,  special  or  local  law or ordinance or of any county, city or village charter, if such map necessitates any change upon a tax  map  in order to maintain the map in current condition.   8. Notwithstanding any provisions of subdivision seven of this section to  the contrary, in a county where there is a tax commission as defined in subdivision four of section fifteen hundred thirty of  this  chapter, where  tax  maps  are prepared and maintained by cities and towns within the county, the provisions of subdivision seven of this section shall be applicable to such cities and towns in the same manner as if it  were  a county  and  the  legislative body of the city or town at its option may fix a fee in connection with the filing of a subdivision map as provided therein, such fee to be paid to the city or town, as the  case  may  be. Certification  that  the fee authorized by this section has been paid as  required by section three hundred thirty-four and section three  hundred thirty-nine-s of the real property law and section five hundred sixty of this chapter shall be made by the chief executive officer of the city or town.