2023 New York Laws › RPT - Real Property Tax › Article 15-C - Systems of Real Property Tax Administration Utilizing Electronic Data Processing › 1590 - Data Files; Retention; Submission to Commissioner.

§  1590.  Data  files; retention; submission to commissioner. 1. (a) A
municipal corporation, other than a school district or a village,  which
prepares  assessment rolls by means of electronic data processing, shall
annually  submit  to  the  commissioner  the  data  files  used  in  the
preparation of each tentative and final assessment roll and summaries of
the  information  from  the final assessment roll including as a minimum
the number of parcels, the total assessed value thereof, and  the  total
taxable  assessed  value  thereof.  Such  information shall be submitted
within ten days of the time of filing the tentative or final  assessment
roll,  as  provided  for  pursuant  to  section five hundred six or five
hundred sixteen of this chapter or such other law as may be applicable.
(b)(i) In addition, if the assessing unit maintains  a  website,  then
within ten days of the filing of the tentative assessment roll, it shall
post a copy of such roll on its website, with a link thereto prominently
displayed  on  its  home  page, and shall not remove the same before the
final assessment roll has been filed. In lieu of posting a copy of  such
roll on its website, the assessing unit may cause such copy to be posted
on  the website of the county in which it is located for the same period
of time as otherwise required by this subdivision, provided that a  link
thereto  shall  be prominently displayed on the website of the assessing
unit.
(ii) If the assessing unit does not maintain a website,  then,  within
ten  days of the filing of the tentative assessment roll, it shall cause
a copy of such roll to be posted on the website of the county  in  which
it  is located for the same period of time as otherwise required by this
subdivision.
(c) Within ten days of the filing of the final  assessment  roll,  the
assessing unit shall cause a copy of such final roll to be posted either
on  its  own  website or on the county's website, in the same manner and
subject to the same conditions as provided  in  paragraph  (b)  of  this
subdivision.
2.  Data  files used in the preparation of a tentative assessment roll
or a posted tax roll, including a  posted  school  tax  roll,  shall  be
retained  by  the  assessing  unit,  tax  levying  body or the municipal
corporation responsible for preparation of the roll, for  a  minimum  of
three years from the date of the filing of that roll.
3.  Each  municipal  corporation  shall submit to the commissioner the
data files used to prepare its tax rolls and tax bills no later than ten
days after the annexation of the warrant for the collection of taxes for
the applicable fiscal year, or where no  such  warrant  is  annexed,  no
later  than  ten days after the last date prescribed by law for the levy
of taxes of the applicable fiscal year, provided that if its  tax  rolls
or  tax bills, or both, are prepared by a different governmental entity,
that entity shall be jointly responsible for submitting  the  applicable
data files to the commissioner.