reglab/statecodes huggingface dataset:
2023 New York Laws › RPA - Real Property Actions and Proceedings › Article 19 - Discharge or Extinguishment of Encumbrances, Claims and Interests › 1933 - When County Clerk or Register to Discharge Mortgage of Record.

§ 1933. When county clerk or register to discharge mortgage of record.
  The  county  clerk,  upon  being  furnished  with an order discharging a
  mortgage of record, as provided in section 1931 or section 1932, and, in
  the city of  New  York,  the  register,  upon  being  furnished  with  a
  certified  copy  of  such order, and upon payment of the fees allowed by
  law for discharging mortgages, shall record the order and discharge  the
  mortgage of record.
2023 New York Laws › RPA - Real Property Actions and Proceedings › Article 19 - Discharge or Extinguishment of Encumbrances, Claims and Interests › 1941 - When Special Proceeding to Quiet Title May Be Maintained.

§  1941.  When  special  proceeding  to quiet title may be maintained.
  Whenever real property shall have been conveyed by a sheriff or referee,
  pursuant to a judicial decree, which decree has been lost or  destroyed,
  and  the  defendants  (other than lienors or incumbrancers) named in the
  notice of pendency of the action in which such decree was made, or those
  who might claim under them, or either of  them,  are  dead,  unknown  or
  their  whereabouts  can  not  after diligent inquiry be ascertained, the
  person who has been, or he and those having his estate  who  have  been,
  for  ten  years in actual possession of such property claiming it in fee
  under said sheriff's or referee's  deed,  which  deed  shall  have  been
  recorded  at  least ten years, may maintain a special proceeding for the
  purpose of establishing judicially his  or  their  title  to  such  real
  property.
2023 New York Laws › RPA - Real Property Actions and Proceedings › Article 19 - Discharge or Extinguishment of Encumbrances, Claims and Interests › 1942 - Petition in Special Proceeding to Quiet Title.

§  1942. Petition in special proceeding to quiet title. 1. A person or
  persons, desiring to  institute  a  proceeding  under  section  nineteen
  hundred  forty-one,  must  present  a petition to the supreme court at a
  special term to be held in the  judicial  district  in  which  the  real
  property   is   situated,   setting  forth  the  facts  proving  to  the
  satisfaction of the court, that the case is one of  those  specified  in
  that  section, and must describe the property with common certainty, and
  state what, if any, liens or incumbrances exist thereon, and  the  names
  of  the  persons,  if any, besides the petitioners, who have been in the
  actual possession of the property during the  past  ten  years  claiming
  title  as  owners  thereof  in  fee, and how such title was derived, and
  shall also annex to said petition a duly certified copy of the sheriff's
  or referee's deed recorded ten years since under which petitioners claim
  title.
2. In case the property described in said sheriff's or referee's  deed
  shall  have  been subdivided, the owner or owners of the several parcels
  thereof may unite in the same petition and proceeding.
2023 New York Laws › RPA - Real Property Actions and Proceedings › Article 19 - Discharge or Extinguishment of Encumbrances, Claims and Interests › 1943 - Order for Publication of Notice to Persons Interested.

§  1943.  Order for publication of notice to persons interested.  Upon
  the presentation of such petition, duly verified, the said  court  shall
  make  an  order  for  the  publication of a notice requiring all persons
  claiming any interest in the real property described in such petition to
  appear before the court at a special term thereof, to be held at a  time
  and  place  to be therein specified, not less than three months nor more
  than six months thereafter, and show cause, if any they have,  why  they
  should  not  be forever barred from maintaining any action or proceeding
  for the recovery of the real  property,  which  shall  be  substantially
  described  as  set  forth  in said petition, and which notice shall also
  contain a reference to the time and place of record of the sheriff's  or
  referee's  deed  referred  to in the petition. Said publication shall be
  made once a week for three months successively prior to the  return  day
  named  in  said notice in two newspapers designated in the order as most
  likely to give notice to any claimant of the property.
2023 New York Laws › RPA - Real Property Actions and Proceedings › Article 19 - Discharge or Extinguishment of Encumbrances, Claims and Interests › 1944 - Hearing and Final Order Upon Non-Appearance of Adverse Claimants.

§  1944.  Hearing  and  final  order  upon  non-appearance  of adverse
  claimants. Upon the return day named in  said  notice  the  court  shall
  proceed  summarily to inquire into the truth of the matters set forth in
  the petition, and may appoint a referee for that purpose, and  if  there
  shall  be  no  appearance by any person claiming any adverse interest to
  the petitioners in the real property  described  in  the  petition,  the
  court  may make a final order declaring that the title of the petitioner
  to such real property  has  been  judicially  established,  which  final
  order, together with the petition and order for and proof of publication
  of the notice, and the proofs taken before the court or referee shall be
  filed  in  the  office  of  the  clerk  of  the county in which the real
  property is situated, and such final order  shall  be  evidence  of  the
  facts  so  declared  to be established thereby in all courts and places,
  and thereafter no action or proceeding for  the  recovery  of  the  real
  property  described  in  said final order or any part thereof, or of any
  interest therein, shall be maintained by any person named as a defendant
  in the notice of pendency of action referred to in section 1941,  or  by
  any person or persons claiming under such defendant or either of them.
2023 New York Laws › RPA - Real Property Actions and Proceedings › Article 19 - Discharge or Extinguishment of Encumbrances, Claims and Interests › 1945 - Hearing and Final Order Upon Appearance of Adverse Claimants.

§  1945. Hearing and final order upon appearance of adverse claimants.
  If any person shall appear on the return day of said notice and claim in
  writing an interest  in  the  real  property  adverse  to  that  of  the
  petitioners, stating the nature of his claim and his place of residence,
  the  court  may  proceed in like manner to inquire into the truth of the
  facts stated in the petition and may make a final order in  like  manner
  and  with  like  effect  as above provided, except that such final order
  shall not affect in any way any person who shall have  appeared  on  the
  return  day  and  asserted a claim adverse to the petitioners, as herein
  provided for.
2023 New York Laws › RPA - Real Property Actions and Proceedings › Article 19 - Discharge or Extinguishment of Encumbrances, Claims and Interests › 1946 - Notice of Pendency to Be Filed and Recorded.

§  1946.  Notice  of pendency to be filed and recorded. No final order
  pursuant to section 1944  or  section  1945  shall  be  made  until  the
  petitioners  named in said proceedings, or their attorney, shall file in
  the clerk's office of the county in which such real property is situated
  a notice of the pendency of the said special proceeding, containing  the
  names  of  all the persons claiming to be then owners of the property in
  fee, pursuant to said sheriff's or referee's deed,  the  object  of  the
  proceeding,  together  with  a  brief description of said property. Each
  county clerk with whom such notice is filed must immediately  record  it
  in  the  book kept in his office for recording of notices of pendency of
  an action, and index it to the name of each person claiming to be  owner
  as  aforesaid,  and  said  clerk  shall  be  entitled to receive for his
  services the same fees therefor as are now allowed by  law  for  filing,
  recording and indexing a notice of pendency of action.
2023 New York Laws › RPA - Real Property Actions and Proceedings › Article 19 - Discharge or Extinguishment of Encumbrances, Claims and Interests › 1951 - Extinguishment of Non-Substantial Restrictions on the Use of Land.

§  1951.  Extinguishment of non-substantial restrictions on the use of
  land. 1. No restriction on the use  of  land  created  at  any  time  by
  covenant, promise or negative easement, or created on or after September
  1,  1958,  by  a  special limitation or condition subsequent governed by
  section 1953, shall be enforced by injunction or judgment  compelling  a
  conveyance  of  the  land  burdened  by  the  restriction or an interest
  therein, nor shall such restriction be  declared  or  determined  to  be
  enforceable,  if,  at  the time the enforceability of the restriction is
  brought in question, it appears that the restriction is of no actual and
  substantial benefit to the persons seeking its enforcement or seeking  a
  declaration  or  determination of its enforceability, either because the
  purpose of the restriction has already been accomplished or,  by  reason
  of  changed  conditions  or  other  cause, its purpose is not capable of
  accomplishment, or for any other reason.
2. When relief against such a restriction is sought in  an  action  to
  quiet title or to obtain a declaration with respect to enforceability of
  the  restriction  or  to  determine  an  adverse  claim arising from the
  restriction, or is sought by way of defense or counterclaim in an action
  to enforce the restriction or to obtain a declaration  with  respect  to
  its  enforceability,  if the court shall find that the restriction is of
  no actual and substantial benefit to the persons seeking its enforcement
  or seeking a declaration or determination of its enforceability,  either
  because the purpose of the restriction has already been accomplished or,
  by  reason  of  changed  conditions  or  other cause, its purpose is not
  capable of accomplishment, or for any other reason, it may adjudge  that
  the  restriction  is  not  enforceable  by  injunction or as provided in
  subdivision  2  of  section  1953  and  that  it  shall  be   completely
  extinguished  upon payment, to the person or persons who would otherwise
  be entitled to enforce it in the event of a breach at the  time  of  the
  action,  of such damages, if any, as such person or persons will sustain
  from the extinguishment of the restriction.
2023 New York Laws › RPA - Real Property Actions and Proceedings › Article 19 - Discharge or Extinguishment of Encumbrances, Claims and Interests › 1953 - Effect of Certain Special Limitations and Conditions Subsequent.

§   1953.   Effect  of  certain  special  limitations  and  conditions
  subsequent. 1. Except as provided in subdivision 4, a special limitation
  or condition subsequent created on or after September 1, 1958  shall  be
  governed  by this section in any case where it expressly or by necessary
  result restricts the use of land, but  if  such  special  limitation  or
  condition  subsequent also creates a possibility of reverter or right of
  entry conditioned upon an event other than breach of such a restriction,
  it shall be governed by this section to the extent only that  the  right
  of  entry  or possibility of reverter is conditioned upon breach of such
  express or implied restriction on the use of land.
2. No reverter shall occur and no possessory estate  shall  result  by
  reason of such special limitation, and no right of entry shall accrue by
  reason of breach of such condition subsequent, but upon the happening of
  such  a  breach  the  person  or  persons who would have such possessory
  estate or right of entry except for this section, may maintain an action
  in the supreme court to compel a conveyance to him or them of the  land,
  or  the  interest therein, which is subject to the special limitation or
  condition subsequent.
3. The relief provided in subdivision  2  shall  be  granted  only  to
  protect  a  substantial  interest  in  enforcement  of  the restriction,
  established by the person or  persons  in  whose  favor  the  relief  is
  granted. The action provided for in this section shall be subject to any
  defense  that  might be interposed in an action to enjoin a violation of
  the restriction if it were created by covenant of the person or  persons
  against  whom  the relief is sought, and the court may deny such relief,
  or impose conditions upon the granting  thereof,  or  grant  alternative
  relief,  upon  like  cause  and  in like manner as in an action for such
  injunction. If it appears that the  relief  provided  in  subdivision  2
  would  be  inequitable,  the  court  may,  in lieu thereof, restrain the
  repetition or continuation of a breach of the  restriction,  or  it  may
  grant  the  relief  provided in subdivision 2 upon such terms as justice
  may require to avoid a forfeiture of the value of improvements or  other
  unjust enrichment.
4.  This  section  shall  not  apply  where  the special limitation or
  condition subsequent was created in a conveyance or devise,  whether  or
  not  in  trust,  for  benevolent,  charitable,  educational,  public  or
  religious purposes and restricts the use of land to such a purpose or to
  a particular application or means of carrying out such purpose,  or  was
  created  by  a  lease  for  a  term  of  less than one hundred years and
  restricts use of the leased premises.
2023 New York Laws › RPA - Real Property Actions and Proceedings › Article 19-A - Special Proceeding to Convey Title to Abandoned Dwelling to City, Town or Village › 1970 - Applicability.

§  1970.  Applicability.  The  department or agency of a city, town or
  village, responsible for the enforcement of the multiple  dwelling  law,
  the  multiple  residence  law,  or  any  other  law,  code  or ordinance
  governing  the  occupancy  and  maintenance  of   residential   property
  (hereinafter  in  this  article  referred  to  as  "the department") may
  institute a proceeding in accordance with the provisions of this article
  for a judgment vesting in the city, town or village title to a  dwelling
  which has been abandoned by the owner. This article shall not apply to a
  one-family or two-family dwelling occupied by the owner thereof.
2023 New York Laws › RPA - Real Property Actions and Proceedings › Article 19-A - Special Proceeding to Convey Title to Abandoned Dwelling to City, Town or Village › 1971 - Certification of Abandonment.

§  1971.  Certification  of  abandonment. 1. The department may make a
finding that a dwelling is abandoned if:
(a) In the case of an occupied dwelling, the owner has  failed  for  a
period of at least three consecutive months either to collect rent or to
institute summary proceedings for nonpayment of rent, and the department
finds that the dwelling has become a danger to life, health or safety as
a  result  of  the  owner's failure to assume his responsibility for its
condition. Such failure may be shown by such facts as an owner's failure
to provide services including, but not limited to, the failure  to  make
repairs,  supply  janitorial  service,  purchase  fuel  or  other needed
supplies, or pay utility bills.  The  appointment  of  an  administrator
pursuant  to  article  seven-A  of  this  chapter  shall not prevent the
department from making a finding that a dwelling is abandoned; or
(b) In the case of a vacant dwelling, it is not sealed or continuously
guarded as required by law or it was sealed or is  continuously  guarded
by  a person other than the owner, a mortgagee, lienor or agent thereof,
and either of the following facts exists:
(i) A vacate order of the  department  or  other  governmental  agency
currently prohibits occupancy of the dwelling; or
(ii)  The tax on such premises has been due and unpaid for a period of
at least one year; or
(c) In the case of a building for  which  an  administrator  has  been
appointed pursuant to article seven-A of this chapter.
(i)  no motion for the termination of the judgment entered pursuant to
article seven-A of this chapter  has  been  granted  by  the  appointing
court;
(ii) no mortgagee or lienor has commenced foreclosure proceedings; and
(iii) at least six months have passed since the granting of a judgment
appointing an administrator pursuant to article seven-A of this chapter.
2.  When  the department finds that a dwelling is abandoned within the
meaning of this article, it shall make and  file  among  its  records  a
certification  containing  such  finding  and  the  facts on which it is
based. Further,  it  shall  immediately  affix  to  the  dwelling  in  a
prominent  and conspicuous location, a notice that the building has been
found to be an abandoned building and that it is a crime to take, remove
or otherwise damage any fixture or part of the building structure.
2023 New York Laws › RPA - Real Property Actions and Proceedings › Article 19-A - Special Proceeding to Convey Title to Abandoned Dwelling to City, Town or Village › 1971-A - Destruction of Abandoned Dwellings.

§  1971-a.  Destruction  of  abandoned  dwellings.  "Destruction of an
  abandoned dwelling" occurs when a person, having no right to  do  so  or
  permission  of  the department or the owner to take, remove or otherwise
  damage the fixtures or the structure of the building, nor any reasonable
  ground to believe that he has such right  or  permission,  intentionally
  removes  or  damages  any fixture or part of the structure of a building
  which has been certified as abandoned in accordance with the  provisions
  of section nineteen hundred seventy-one of this chapter.
2023 New York Laws › RPA - Real Property Actions and Proceedings › Article 19-A - Special Proceeding to Convey Title to Abandoned Dwelling to City, Town or Village › 1973 - Commencement of Proceeding.

§ 1973. Commencement of proceeding. 1. After all provisions of section
  nineteen  hundred  seventy-two  of this article have been complied with,
  the department may  commence  a  proceeding  in  a  court  of  competent
  jurisdiction  in  the  county  in which the dwelling is located, to vest
  title to the property in the city, town or village.
2. The petition in such proceeding shall be accompanied by a  copy  of
  the  certification and proof by affidavit that the provisions of section
  nineteen hundred seventy-two have been complied with and that  no  party
  served   with  the  notice  pursuant  to  such  section  has  taken  the
  appropriate action prescribed therein in response thereto.
3. A copy of the petition shall be  served  on  all  persons  to  whom
  notice  was  given  pursuant  to section nineteen hundred seventy-two of
  this title by personal service pursuant to article three  of  the  civil
  practice  law  and  rules.  A  notice  of  pendency  shall  be  filed in
  accordance with the provisions of section sixty-five hundred one of  the
  civil  practice  law  and  rules.  A  copy of the petition shall also be
  posted in a conspicuous place on the premises in  question,  accompanied
  by  a  notice  that  any  person  having  or claiming an interest in the
  property may appear at the hearing thereon to protect his interest.
4. The petition shall be noticed to be heard  not  less  than  fifteen
  days after service is completed on all parties to the proceeding.
5. A special proceeding pursuant to this article may also be commenced
  by order to show cause, in which case the manner of service and the time
  at  which  the order is returnable shall be as prescribed therein by the
  court.
2023 New York Laws › RPA - Real Property Actions and Proceedings › Article 19-B - Special Proceeding to Convey Title to Abandoned Commercial and Industrial Real Property to City, Town, or Village › 1980 - Applicability.

* §  1980. Applicability. The department or agency of a city, town, or
  village, responsible for the  enforcement  of  the  commercial  building
  code,  industrial  building  code,  or  any other law, code or ordinance
  governing the occupancy and maintenance of commercial or industrial real
  property (hereinafter in this article referred to as  "the  department")
  may  institute  a  proceeding  in accordance with the provisions of this
  article for a judgment vesting in the city, town, or village title to  a
  commercial  or  industrial real property which has been abandoned by the
  owner.
* NB Repealed June 30, 2025
2023 New York Laws › RPA - Real Property Actions and Proceedings › Article 19-B - Special Proceeding to Convey Title to Abandoned Commercial and Industrial Real Property to City, Town, or Village › 1983 - Commencement of Proceeding.

* §  1983.  Commencement  of  proceeding.  1.  After all provisions of
  section nineteen hundred eighty-two of this article have  been  complied
  with,  the  department may commence a proceeding in a court of competent
  jurisdiction in the county in which the commercial  or  industrial  real
  property is located, to vest title to the property in the city, town, or
  village.
2.  The  petition in such proceeding shall be accompanied by a copy of
  the certification and proof by affidavit that the provisions of  section
  nineteen  hundred eighty-two of this article have been complied with and
  that no party served with the notice pursuant to such section has  taken
  the appropriate action prescribed therein in response thereto.
3.  A  copy  of  the  petition  shall be served on all persons to whom
  notice was given pursuant to section nineteen hundred eighty-two of this
  article by personal service pursuant  to  article  three  of  the  civil
  practice  law  and  rules.  A  notice  of  pendency  shall  be  filed in
  accordance with the provisions of section sixty-five hundred one of  the
  civil  practice  law  and  rules.  A  copy of the petition shall also be
  posted in a conspicuous place on the premises in  question,  accompanied
  by  a  notice  that  any  person  having  or claiming an interest in the
  property may appear at  the  hearing  thereon  to  protect  his  or  her
  interest.
4.  The  petition  shall  be noticed to be heard not less than fifteen
  days after service is completed on all parties to the proceeding.
5. A special proceeding pursuant to this article may also be commenced
  by order to show cause, in which case the manner of service and the time
  at which the order is returnable shall be as prescribed therein  by  the
  court.
* NB Repealed June 30, 2025
2023 New York Laws › RPT - Real Property Tax › Article 2 - State Board › 200 - State Board.

§  200.  State  board.  There  is  hereby created in the department of
  taxation and finance a separate and  independent  state  board  of  real
  property tax services, to consist of five members to be appointed by the
  governor,  by  and  with  the advice and consent of the senate. Of those
  five members appointed by the governor, one  such  person  shall  be  an
  individual  actively  engaged  in  the commercial production for sale of
  agricultural crops, livestock and livestock products of an average gross
  sales value of ten thousand dollars or more. Said  individual  shall  be
  appointed in the first instance to a term of eight years upon expiration
  of  an  existing term. Said initial term shall commence on the first day
  of January next succeeding the year in which  the  existing  term  shall
  expire.  The governor shall designate one of the members as the chairman
  of the board, who shall  serve  as  chairman  at  the  pleasure  of  the
  governor.  A  majority  of the duly appointed members shall constitute a
  quorum and not less than a  majority  of  such  members  concurring  may
  transact  any  business,  perform  any duty or exercise any power of the
  board. The members of the board shall be appointed for  terms  of  eight
  years, commencing on the first day of January next following the year in
  which  the term of his predecessor expired, except that the terms of the
  members first  appointed  shall  expire  as  follows:  one  on  December
  thirty-first,  nineteen hundred sixty-one, one on December thirty-first,
  nineteen hundred sixty-three, one  on  December  thirty-first,  nineteen
  hundred  sixty-five,  one  on  December  thirty-first,  nineteen hundred
  sixty-seven,  and  one  on  December  thirty-first,   nineteen   hundred
  eighty-two.  Vacancies  occurring  otherwise  than by expiration of term
  shall be filled for  the  unexpired  term.  All  members  shall  receive
  necessary expenses incurred in the performance of their duties.
2023 New York Laws › RPT - Real Property Tax › Article 2 - State Board › 200-A - Powers of the State Board of Real Property Tax Services.

§  200-a.  Powers of the state board of real property tax services. 1.
The powers, functions, duties, and obligations of  the  state  board  of
real property tax services shall be separate from and independent of the
authority of the department of taxation and finance. Such board shall be
empowered to adopt such guidelines as may be necessary for the effective
management of its decision-making process.
2.  The  state  board  of  real  property  tax services shall have the
following powers in relation to real property tax administration:
* (a) The power  to  determine  the  final  special  franchise  value,
special  franchise assessment, railroad ceiling, state equalization rate
or any other equalization product established pursuant to  this  chapter
for  which  a  complaint  has  been  filed, as provided by sections four
hundred  eighty-nine-o,  four  hundred  eighty-nine-ll,   four   hundred
ninety-nine-pppp,  six  hundred  fourteen,  twelve  hundred  ten, twelve
hundred fifty-three, and twelve hundred sixty-three of this chapter;
* NB Effective until January 1, 2027
* (a) The power  to  determine  the  final  special  franchise  value,
special  franchise assessment, railroad ceiling, state equalization rate
or any other equalization product established pursuant to  this  chapter
for  which  a  complaint  has  been  filed, as provided by sections four
hundred  eighty-nine-o,  four  hundred   eighty-nine-ll,   six   hundred
fourteen,  twelve  hundred  ten,  twelve hundred fifty-three, and twelve
hundred sixty-three of this chapter;
* NB Effective January 1, 2027
(b) The power to hear and determine reviews relating to determinations
made by county equalization agencies,  as  provided  by  sections  eight
hundred sixteen and eight hundred eighteen of this chapter; and
(c) The power to hear and determine reviews relating to determinations
of  STAR  eligibility  made by the department of taxation and finance as
provided by section four hundred twenty five of this chapter.
3. The provisions of section five hundred twenty-five of this  chapter
shall apply so far as practicable to a hearing conducted by the board of
real property tax services pursuant to this chapter.
2023 New York Laws › RPT - Real Property Tax › Article 2 - State Board › 203 - Office of Real Property Tax Services.

§  203.  Office of real property tax services. There is hereby created
  within the department of taxation and finance an office of real property
  tax services. The head of the office shall be a deputy commissioner  for
  real  property tax services, who shall also be the executive officer for
  and secretary of the state board of  real  property  tax  services.  The
  deputy commissioner for real property tax services shall be appointed by
  the  governor.  He  or  she  shall  exercise  such  powers and duties in
  relation to real property tax administration as may be delegated to  him
  or her by the commissioner, shall report directly to the commissioner on
  the  activities  of the office, and shall hold office at the pleasure of
  the commissioner. The commissioner may appoint such officers, employees,
  agents, consultants and  special  committees  as  he  or  she  may  deem
  necessary  to  carry  out  the  provisions  of  this  chapter, and shall
  prescribe their duties.
2023 New York Laws › RPT - Real Property Tax › Article 2 - State Board › 204 - Oaths and Affidavits; Subpoenas.

§  204. Oaths and affidavits; subpoenas. Each member of the board, and
  any officer or employee of the state board of real property tax services
  duly authorized  by  resolution  of  the  board,  shall  have  power  to
  administer  oaths,  take  affidavits  and  certify  acknowledgements  in
  relation to any matter or proceeding in the exercise of  the  powers  or
  duties  of the board under this chapter or any other law and in relation
  to any written instrument authorized or required to be  filed  with  the
  board.  The  board or any officer or employee of the state board of real
  property tax services duly authorized by resolution of the  board  shall
  have  power  to subpoena and require the attendance of witnesses and the
  production  of  books,   papers   and   documents   pertinent   to   the
  investigations  and  inquiries  which it is authorized to conduct and to
  examine  them  in  relation  to  any  matter  which  it  has  power   to
  investigate,  and  to issue commissions for the examination of witnesses
  who are out of the state or unable to attend before the board or excused
  from attendance. A subpoena issued under this section shall be regulated
  by the civil practice law and rules.
2023 New York Laws › RPT - Real Property Tax › Article 2 - State Board › 206 - Execution of Instruments.

§  206.  Execution of instruments. Whenever the board is authorized or
  required by law to execute  an  instrument,  such  instrument  shall  be
  executed  by  affixing  the name of the board and, underneath such name,
  the signature of one or more of  the  members  of  such  board  or  such
  officer  or employee of the state board of real property tax services as
  may be designated by the board. No acknowledgment of  the  execution  of
  any such instrument shall be necessary for the purpose of recordation or
  for any other purpose.
2023 New York Laws › RPT - Real Property Tax › Article 2 - State Board › 208 - Official Seal.

§  208.  Official  seal.  The  board  shall have an official seal. Its
  records, proceedings and copies of  all  papers  and  documents  in  its
  possession  and  custody  may  be authenticated in the usual form, under
  such seal and the signature of any one of the members of  the  board  or
  such  officer  or  employee  of  the  state  board  of real property tax
  services as may be designated by the board, and  shall  be  received  in
  evidence  in  the  same  manner  and with like effect as deeds regularly
  acknowledged or proven.
2023 New York Laws › RPT - Real Property Tax › Article 3 - Taxable Real Property and Standard of Assessment › Title 1 - Assessment of Real Property › 300 - Property Subject to Taxation.

§  300.    Property subject to taxation.  All real property within the
  state shall be subject to real property  taxation,  special  ad  valorem
  levies   and   special  assessments  unless  exempt  therefrom  by  law.
  Notwithstanding any provision of this chapter or of any  other  general,
  special  or  local  law  to  the  contrary,  personal  property, whether
  tangible or intangible, shall not be liable to ad valorem taxation.
2023 New York Laws › RPT - Real Property Tax › Article 3 - Taxable Real Property and Standard of Assessment › Title 1 - Assessment of Real Property › 301 - Valuation Date.

§  301.  Valuation  date.  All  real property subject to taxation, and
  assessed as of a March first taxable status date, shall be valued as  of
  the  preceding first day of July. The valuation date of real property in
  a city or town not subject to the provisions of this  section  shall  be
  determined  as  of  the  date provided by law applicable to such city or
  town, or if not so provided, then as of the taxable status date  of  the
  city  or  town.  The  valuation date of the real property entered on any
  assessment roll shall be imprinted or otherwise indicated at the top  of
  the first page of each volume of such roll.
2023 New York Laws › RPT - Real Property Tax › Article 3 - Taxable Real Property and Standard of Assessment › Title 1 - Assessment of Real Property › 305 - Assessment Methods and Standard.

§  305.  Assessment  methods  and  standard. 1. The existing assessing
  methods in effect in each assessing unit on the effective date  of  this
  section may continue.
2.  All  real  property  in each assessing unit shall be assessed at a
  uniform percentage of value (fractional assessment) except that, if  the
  administrative  code  of a city with a population of one million or more
  permitted, prior  to  January  first,  nineteen  hundred  eighty-one,  a
  classified  assessment  standard, such standard shall govern unless such
  city by local law shall elect to be governed by the provisions  of  this
  section.
3. Any assessing unit in which assessments are at full value by reason
  of a revaluation may adopt a level of assessment in accordance with this
  section.
2023 New York Laws › RPT - Real Property Tax › Article 3 - Taxable Real Property and Standard of Assessment › Title 1 - Assessment of Real Property › 305-A - Assessment Using the Comparable Sales, Income Capitalization or Cost Method.

§  305-a. Assessment using the comparable sales, income capitalization
or cost method. 1. As used in this section, the  following  terms  shall
have the following meanings:
(a) "Mixed-use property" means a property with a building or structure
used for both residential and commercial purposes.
(b)  "Non-residential  property"  means  a property with a building or
structure used for commercial purposes.
2. When determining  the  value  of  a  mixed-use  or  non-residential
property  using  the  comparable  sales,  income  capitalization or cost
method, the following shall be  considered  when  selecting  appropriate
sales  or rentals comparable to the subject property; provided, however,
that the following requirements shall  apply  only  to  assessing  units
other than cities having a population of one million or more:
(a)  sales  or rentals of properties exhibiting similar use or the use
at the  time  of  sale  in  the  same  real  estate  market.  Comparable
properties  should  include  properties located in proximate location to
the subject property unless there is an inadequate number of appropriate
sales or rentals within the same market; and
(b) sales or rentals of properties that are similar in age, condition,
use or the use at the time of  sale,  type  of  construction,  location,
design, physical features and economic characteristics including but not
limited to similarities in occupancy and market rent.
2023 New York Laws › RPT - Real Property Tax › Article 3 - Taxable Real Property and Standard of Assessment › Title 2 - Assessors and Assessor Training › 308 - Local Government Defined.

§  308.  Local government defined.  "Local government" when used in this
  title, unless otherwise expressly stated or unless the context otherwise
  requires, means a county, city or town with the  power  to  assess  real
  property for the purpose of taxation.
2023 New York Laws › RPT - Real Property Tax › Article 3 - Taxable Real Property and Standard of Assessment › Title 2 - Assessors and Assessor Training › 312 - Minimum Qualification Standards for Assessors, Appraisal Personnel and Candidates Eligible for Certification as Assessor.

§  312.  Minimum  qualification  standards  for  assessors,  appraisal
  personnel and candidates eligible for  certification  as  assessor.  The
  commissioner  shall  establish  for  counties, cities and towns to which
  this title applies minimum qualification standards (a) for  appointments
  to  the positions of (i) assessor, except assessors of local governments
  not subject to the provisions of  section  three  hundred  ten  of  this
  title,  and  (ii)  other  administrative  positions  having professional
  appraisal duties  relating  to  the  assessment  of  real  property  for
  purposes  of  taxation,  and  (b)  for  applicants  for certification as
  candidates eligible for the position of assessor, other  than  assessors
  or assessors-elect, pursuant to subdivision ten of section three hundred
  ten  of  this  title.  Such  standards  shall  be set forth in rules and
  regulations promulgated by the commissioner.
2023 New York Laws › RPT - Real Property Tax › Article 3 - Taxable Real Property and Standard of Assessment › Title 2 - Assessors and Assessor Training › 314 - Acting Assessor.

§  314.  Acting  assessor.  1. In the event that an assessor appointed
  pursuant to the provisions of section three hundred ten of this title is
  unable to perform the duties of the office or the office becomes vacant,
  the appointing authority may  by  resolution  designate  or  appoint  an
  acting  assessor.  Where  an  acting assessor is designated or appointed
  pursuant to this section, the  appointing  authority  shall  notify  the
  commissioner   within   fifteen  days  of  making  such  designation  or
  appointment. The acting assessor shall function as assessor  until  such
  time  as  the  assessor  is  able  to  resume  the  position  or until a
  replacement is appointed. In the event an acting assessor  functions  as
  assessor  for  more  than six months, then such acting assessor shall be
  required to meet the  minimum  qualification  standards  and  to  obtain
  certification as required by this title for persons elected or appointed
  to the office of assessor.
2.  In  the  event  that an elective assessor is unable to perform the
  duties of the office, the legislative body may by  resolution  designate
  or appoint an acting assessor. Where an acting assessor is designated or
  appointed  pursuant  to  this section, the legislative body shall notify
  the commissioner within fifteen  days  of  making  such  designation  or
  appointment.  The  acting  assessor  shall  function  as the assessor or
  member of the board of assessors until such time as the assessor is able
  to resume the position, a replacement is appointed, or  a  successor  is
  elected.  In  no event may an acting assessor appointed pursuant to this
  subdivision function as assessor for more  than  three  months.  Nothing
  herein  shall  be  deemed  to  supersede  the  provisions  of the public
  officers law on the filling of vacancies in elective offices.
2023 New York Laws › RPT - Real Property Tax › Article 3 - Taxable Real Property and Standard of Assessment › Title 2 - Assessors and Assessor Training › 316 - Orientation.

§  316.  Orientation. Within one month of commencing a term of office,
  any assessor,  whether  elected  or  appointed,  who  has  not  obtained
  commissioner  certification  pursuant  to this title, shall attend a one
  day orientation course prescribed by the commissioner. Such  orientation
  course  shall  be  designed  to  provide the prospective assessor with a
  general knowledge of the responsibilities of the assessor and a  general
  understanding  of  the appropriate state and local government structure.
  No assessor shall continue in office or receive compensation  where  the
  commissioner determines that he or she has failed to file with the clerk
  of  the  assessing  unit  a certificate of attendance of the orientation
  course.
2023 New York Laws › RPT - Real Property Tax › Article 3 - Taxable Real Property and Standard of Assessment › Title 2 - Assessors and Assessor Training › 320 - Certification as Eligible for the Position of Assessor.

§  320. Certification as eligible for the position of assessor. 1. Any
person who is not an assessor may  be  certified  as  eligible  for  the
position of assessor where such person:
(a)  meets  the  minimum  qualification  standards  prescribed  by the
commissioner for such  purpose  and  successfully  completes  the  basic
course  of  training  and passes an examination demonstrating successful
completion of such course prescribed by the commissioner;
(b) meets the  minimum  qualification  standards  established  by  the
commissioner for appointed assessors and passes an examination conducted
by the commissioner for this purpose; or
(c) possesses a professional designation as described in paragraph (b)
of subdivision three of section three hundred eighteen of this title and
the  commissioner,  in  its  discretion,  waives  any  of the courses of
training or examination.
2. Such certification shall specify that such person is  eligible  for
the  position  of  assessor  in  accordance  with  the classification of
assessing units established by the commissioner pursuant to  subdivision
one  of  section  three hundred eighteen of this title. Certification as
eligible for the position of assessor shall be for  a  period  of  three
years  and  may  be  renewed after the expiration of this period with or
without examination in accordance with regulations  established  by  the
commissioner.  Upon request by an assessing unit, the commissioner shall
provide a list of candidates certified as eligible for the  position  of
assessor pursuant to this section.
2023 New York Laws › RPT - Real Property Tax › Article 3 - Taxable Real Property and Standard of Assessment › Title 2 - Assessors and Assessor Training › 326 - Local Government Appraisal Personnel.

§  326.  Local  government  appraisal  personnel.  No  person shall be
  employed by a  local  government  and  assigned  professional  appraisal
  duties  which  relate to the assessment of real property for purposes of
  taxation unless he or she  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 title.  Notwithstanding the provisions of this section or any other
  law,  in  a  county  which  has  the  power  to assess real property for
  purposes of taxation with one assessor appointed  as  provided  in  this
  title,  the  travel  and other actual and necessary expenses incurred by
  appraisal personnel employed in the office of such assessor in attending
  courses of training as required by this section shall be a state  charge
  upon audit by the comptroller.
2023 New York Laws › RPT - Real Property Tax › Article 3 - Taxable Real Property and Standard of Assessment › Title 2 - Assessors and Assessor Training › 328 - Option to Change to Single Appointed Assessor.

§  328.  Option to change to single appointed assessor. In any city or
  town which has retained the office of elective assessor, the legislative
  body of such city or town may adopt a local law providing that from  and
  after  a date set forth in such local law, which date must be within one
  year after the date on which such local law was adopted, there shall  be
  but  one  assessor, to be appointed as provided in section three hundred
  ten of  this  title.  The  legislative  body,  in  its  discretion,  may
  determine  that  a  local  law adopted pursuant to this section shall be
  subject to a mandatory or permissive referendum, or  not  subject  to  a
  referendum.  Any  such  referendum  shall  be  conducted  in  the manner
  prescribed in section twenty-three or twenty-four of the municipal  home
  rule  law,  as  the case may be. On December thirty-first of the year in
  which such local law shall  take  effect,  the  term  or  terms  of  all
  assessors then in office shall terminate.
2023 New York Laws › RPT - Real Property Tax › Article 3 - Taxable Real Property and Standard of Assessment › Title 2 - Assessors and Assessor Training › 329 - Option to Change to Sole Elected Assessor.

§  329. Option to change to sole elected assessor. In any city or town
  where  the  option  to  retain  elective  assessors  was  exercised   in
  accordance  with  the  provisions  of  former  section  fifteen  hundred
  fifty-six of this chapter, the legislative body of such city or town may
  adopt a local law providing that from and after the first day of January
  first following the next biennial  or  general  election  at  which  the
  electors would vote for an assessor, there shall be but one assessor, to
  be  elected  at  that election. The legislative body, in its discretion,
  may determine that a local law adopted pursuant to this section shall be
  subject to a mandatory or permissive referendum, or  not  subject  to  a
  referendum.  Any  such  referendum  shall  be  conducted  in  the manner
  prescribed in section twenty-three or twenty-four of the municipal  home
  rule  law,  as  the case may be. On December thirty-first of the year in
  which such local law shall  take  effect,  the  term  or  terms  of  all
  assessors then in office shall terminate.
2023 New York Laws › RPT - Real Property Tax › Article 3 - Taxable Real Property and Standard of Assessment › Title 2 - Assessors and Assessor Training › 330 - Adoption of Local Law.

§  330.  Adoption  of  local  law.  No  "charter law", as such term is
  defined in section thirty-two of the municipal home rule law, nor  local
  law  shall  be adopted which is inconsistent with the provisions of this
  title. No local law adopted pursuant to the  provisions  of  this  title
  shall  be  subject  to  a  mandatory  or permissive referendum except as
  provided  in  section  three  hundred  twenty-eight  or  three   hundred
  twenty-nine of this title.
2023 New York Laws › RPT - Real Property Tax › Article 3 - Taxable Real Property and Standard of Assessment › Title 2 - Assessors and Assessor Training › 332 - Inconsistent Laws Inapplicable.

§  332.  Inconsistent  laws  inapplicable.  Provisions of all general,
  special, local or other laws which are inconsistent with the  provisions
  of  this  title  shall  be inapplicable to counties, cities and towns to
  which this title applies but if not inconsistent  shall  apply  to  such
  counties, cities and towns.
2023 New York Laws › RPT - Real Property Tax › Article 3 - Taxable Real Property and Standard of Assessment › Title 2 - Assessors and Assessor Training › 334 - Local Governments to Which Title Applies.

§  334.  Local governments to which title applies. 1. This title shall
  apply to all counties except counties  wholly  within  a  city  and  all
  cities  and  towns  in  the state except (a) a city with a population of
  five million or more, (b) a city or town in a county having the power to
  assess property for purposes of taxation.
2. The provisions of section three hundred ten of this title shall not
  be applicable to a county having the power to assess real  property  for
  tax  purposes  where  on  August  first,  nineteen  hundred seventy such
  assessments were made by a board of assessors nor shall such section  be
  applicable  to  a city with a population of one hundred thousand or more
  as of the federal census taken in the year nineteen hundred seventy.  In
  the  event  that  any  county  or  city  in  a subsequent year meets the
  requirements of  this  subdivision,  the  provisions  of  section  three
  hundred  ten  of  this  title shall continue to be applicable unless the
  legislative body of the county or city adopts a  local  law  to  provide
  that such section shall not be applicable to such county or city.
3.  Notwithstanding the provisions of subdivision one of this section,
  the provisions of section three hundred thirty-six of this  title  shall
  apply  to  every  assessing unit and consolidated assessing unit in this
  state.
4. Notwithstanding the provisions of subdivision two of this  section,
  subdivision  five of section three hundred ten of this title shall apply
  to the city of Albany on and after January first, two thousand nineteen,
  provided that an assessor whose term commenced prior to  January  first,
  two  thousand  nineteen  shall  have  until  January first, two thousand
  twenty-one to complete requirements of paragraph (a) of such subdivision
  five.