2023 New York Laws › RPT - Real Property Tax › Article 15-A - County and State Assessment Services › Title 1 - County Services to Cities and Towns › 1532 - Powers and Duties of Director of Real Property Tax Services.

§  1532.  Powers and duties of director of real property tax services.
1.   The director of  real  property  tax  services  shall  provide  the
following  services  to  all cities and towns within the county to which
this article is applicable:
(a) Prepare tax maps, maintain them in current condition, and  provide
copies  thereof,  in  accordance  with  subdivision  one of section five
hundred three of this chapter;
(b) Provide advisory appraisals to cities and  towns  as  required  by
section fifteen hundred thirty-six of this chapter;
(b-1)  Provide appraisals and appear as an expert witness or designate
qualified personnel within the office of real property tax  services  to
appear  as expert witnesses in court proceedings for cities and towns as
authorized by section fifteen hundred thirty-six-a of this article;
(c) Advise  the  assessors  on  procedures  for  the  preparation  and
maintenance  of assessment rolls, property record cards, appraisal cards
and other records and documents relating to real property assessment and
taxation;
(d) Provide appraisal cards in such form as shall be prescribed by the
commissioner in quantity needed for use in the preparation of assessment
records;
(e) Cooperate and assist in the  training  programs  provided  by  the
commissioner under this article;
(f)  Provide  administrative  support,  cooperation  and assistance to
acting boards of assessment review constituted pursuant to section  five
hundred twenty-seven of this chapter.
2. The director of real property tax services shall in addition:
(a)  Provide the county equalization agency with such information from
his office as may be useful in the operation of that agency;
(b) Coordinate any county-wide revaluation program;
(c) Prepare and furnish an annual report to the  legislative  body  of
the  county,  a  copy  of  which shall be sent to the commissioner which
report  shall  contain  at  least  such  information  required  by   the
legislative  body  of  the  county and the commissioner and prepare such
additional reports  as  may  from  time  to  time  be  required  by  the
legislative body of the county or the commissioner;
(d)   Provide   to  the  county  clerk,  upon  request,  the  tax  map
identification numbers of all parcels identified by the clerk as  within
an agricultural district;
(e)  Identify  to the county clerk by tax identification number, those
parcels within the county which have received  agricultural  assessments
within the past year;
(f)  Serve  on  any  county  agriculture and farmland protection board
established in the county.
3. The director of real property tax services shall when authorized by
resolution of the county legislative body:
(a) Assist in the disposition and sale of real  property  acquired  by
the county as a result of tax sale;
(b)  Perform  the  duties  imposed  upon  the recording officer of the
county by section five hundred seventy-four of this chapter in  relation
to reports of transfers of real property;
(c)  Supply  cities and towns with assessment rolls or other forms for
use in connection with  the  preparation  of  assessment  rolls  or  the
collection of property taxes;
(d)  Supervise  the  appraisal  of  property  and  the  preparation of
assessment rolls for those  assessing  units  which  have  entered  into
agreements   with   the  county  pursuant  to  section  fifteen  hundred
thirty-seven of this article.
(e) Perform or supervise the performance  of  data  collection,  sales
verification,  or  other  assessment-related  services,  pursuant  to an
agreement between the county and an assessing unit or the commissioner.
4.  The director of real property tax services shall render such other
related services pertaining to  the  assessment  and  taxation  of  real
property  as  may be authorized by the legislative body of the county as
are not inconsistent with the performance of his duties pursuant to this
chapter or any general or special law.
5. Information regarding decedents provided by the commissioner  to  a
county director of real property tax services pursuant to subsection (c)
of  section  six hundred fifty-one of the tax law shall be used only for
purposes of real property tax administration. The contents of the report
may be shared with the  assessor  and  tax  collecting  officer  of  the
municipal  corporation  in  which  the  decedent's  former  residence is
located, and with the enforcing officer if such residence is subject  to
delinquent   taxes.   The   information  shall  be  deemed  confidential
otherwise, and shall not be subject to the provisions of article six  of
the public officers law.