2023 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.