reglab/statecodes huggingface dataset:
2023 New York Laws › RPT - Real Property Tax › Article 14 - Special Provisions Relating to Villages › Title 2 - Levy and Collection of Taxes › 1432 - Collection of Taxes; Interest.

§  1432. Collection of taxes; interest. 1. The treasurer shall receive
  taxes at the time and place specified in the notice of  receipt  of  the
  tax roll and warrant. After the first day of July or after the thirtieth
  day  following  the  date  of  the  receipt  of the tax roll and warrant
  pursuant  to  section  fourteen  hundred  twenty-eight  of  this  title,
  whichever  is later, or such other date as may be applicable pursuant to
  section 5-510 or section 17-1729 of the village law, the treasurer shall
  proceed to collect the taxes remaining unpaid with  interest  as  herein
  provided,  but  without  any other fee or charge and for that purpose he
  shall have all the powers of a town  collecting  officer.  All  interest
  collected shall belong to the village.
2.  On  all  taxes  remaining  unpaid  after  July  first or after the
  thirtieth day following the date of the receipt  of  the  tax  roll  and
  warrant pursuant to section fourteen hundred twenty-eight of this title,
  whichever is later, or such other dates as may be applicable pursuant to
  section  5-510  or  section 17-1729 of the village law, interest of five
  per centum shall be added for the month of July or fraction  thereof  or
  such  other  month  as  may  be  applicable, and an additional amount of
  interest at the rate as determined  pursuant  to  section  nine  hundred
  twenty-four-a  of  this  chapter  for  each  month  and fraction thereof
  thereafter until paid. In villages in the  county  of  Westchester,  the
  board  of trustees may by resolution provide that on all taxes remaining
  unpaid after July first or after the thirtieth day following the date of
  the receipt of the tax roll and warrant  pursuant  to  section  fourteen
  hundred  twenty-eight  of  this title, whichever is later, or such other
  date as may be applicable pursuant to section 5-510 or  section  17-1729
  of  the  village law, two per centum will be added for the month of July
  or such other month as may be applicable,  and  an  additional  one  per
  centum for each month and fraction thereof until paid.
2023 New York Laws › RPT - Real Property Tax › Article 14 - Special Provisions Relating to Villages › Title 2 - Levy and Collection of Taxes › 1433 - Certification and Collection of Taxes in Certain Counties.

§ 1433. Certification and collection of taxes in certain counties. All
  village taxes and assessments which have been or shall have been imposed
  in  any such village shall be certified to said receiver of taxes by the
  treasurer of the village and shall  be  collected  by  the  receiver  of
  taxes,  and  any  cancellations  thereof  by  the  proper authorities in
  accordance with law shall immediately  upon  any  such  cancellation  be
  certified  to  said  receiver  of  taxes,  and  all  such  village taxes
  remaining unpaid and uncancelled shall be collected by the said receiver
  of taxes and  deposited  and  a  report  made  thereon  to  the  village
  treasurer  and  whenever  required to the village board, as set forth in
  section fourteen hundred thirty-one for the collection of current taxes.
  In case that all taxes and assessments which shall have accrued and been
  imposed in such village the said receiver of taxes is hereby authorized,
  directed and empowered to collect such taxes as  hereinbefore  provided,
  with interest and penalties, pursuant to the provisions of the law under
  which  such  taxes  and  assessments accrued or were imposed, and in the
  manner provided by law applicable to village collectors or receivers and
  to village treasurers to collect such taxes or assessments at  the  time
  of their imposition.
2023 New York Laws › RPT - Real Property Tax › Article 14 - Special Provisions Relating to Villages › Title 2 - Levy and Collection of Taxes › 1434 - Partial Payment of Taxes.

§  1434. Partial payment of taxes. 1. Notwithstanding any provision of
  this article to the contrary, the board of trustees of any  village  may
  by  resolution determine to collect taxes in two installments. If such a
  resolution is adopted, the first installment shall be collected  at  the
  time,  in  the  manner  and  subject  to the same interest specified and
  provided for in this article, or pursuant to the provisions thereof, for
  the collection of taxes, and the second installment in like  manner  and
  subject  to the same interest.  The particular dates and times specified
  in this article or pursuant thereto as governing the collection  of  the
  first installment shall govern the collection of the second installment,
  except that they shall be corresponding dates and times as determined by
  resolution of the board of trustees.
2.  If  such  resolution  be  adopted  as  provided in subdivision one
  hereof, the said board of trustees of  any  village  may  by  resolution
  further  provide  that the second installment may be paid in full at the
  same time as the first installment, and that on such advance  payment  a
  discount  will be allowed from such date of payment to the date when the
  said second installment is due and payable, at a rate not to exceed  two
  per centum per annum.
2023 New York Laws › RPT - Real Property Tax › Article 14 - Special Provisions Relating to Villages › Title 2 - Levy and Collection of Taxes › 1437 - Cancellation of Void Taxes.

§  1437.  Cancellation  of  void  taxes.  The board of trustees of any
  village may, and shall upon  order  of  the  county  court,  direct  the
  cancellation  of  any unpaid tax levied or imposed by such board against
  property of the state or the United States where it is  determined  that
  the lien of such tax cannot be enforced.
2023 New York Laws › RPT - Real Property Tax › Article 14 - Special Provisions Relating to Villages › Title 2 - Levy and Collection of Taxes › 1438 - Collection of Taxes by Village Clerk.

§ 1438. Collection of taxes by village clerk. 1. At the annual meeting
  of  the  board  of trustees, such board may determine by resolution that
  the taxes in the village shall be collected by the village clerk instead
  of the treasurer and thereafter, the clerk  shall  collect  taxes  until
  such resolution is revoked at a subsequent annual meeting.
2.  In a village in which such a resolution is in effect, the tax roll
  and warrant shall be signed only by the mayor and shall be  directed  to
  the  clerk,  who  shall  have  all  the powers and shall perform all the
  duties of the treasurer set forth in this  title  with  respect  to  the
  collection  of taxes, so far as practicable. If the tax roll is prepared
  in machine readable form only as provided in article fifteen-C  of  this
  chapter,  the mayor shall sign and file a separate document attesting to
  his approval of the tax roll and warrant in lieu of signing the roll.
3. Within twenty-four  hours  after  receiving  the  same,  all  taxes
  collected by the clerk shall be paid by him to the village treasurer who
  shall  deliver  to  such  clerk  a  written  receipt  therefor. Upon the
  expiration of the time for the collection of taxes, the clerk shall file
  the roll and warrant in his office with a return in accordance with  the
  directions  of  the  warrant  showing the total amount of taxes paid and
  each tax unpaid with the receipt of the village treasurer for all  taxes
  paid to him.
4. In case of the death or disability of the treasurer, or the village
  clerk when so designated as provided by subdivision one of this section,
  or  in  case  of  his refusal to act, the board of trustees at a general
  meeting, or at a special meeting called for such purpose, may appoint  a
  temporary  village  tax  collector.  Such  collector  shall have all the
  powers and duties of a treasurer or village clerk as  provided  by  this
  article.  The  provisions  of  this  subdivision shall apply to villages
  having a combined office of village clerk-treasurer.
2023 New York Laws › RPT - Real Property Tax › Article 14 - Special Provisions Relating to Villages › Title 2 - Levy and Collection of Taxes › 1440 - Civil Actions to Recover Unpaid Taxes.

§  1440.  Civil actions to recover unpaid taxes. 1. After the lapse of
thirty days  from  the  return  of  the  treasurer,  an  action  may  be
maintained, as upon contract, by the village to recover the amount of an
unpaid tax, together with any interest thereon, as set forth herein.
2.  (a) After receiving the account of unpaid taxes and not later than
the seventh day of February or such other  date  as  may  be  applicable
pursuant  to section 5-510 of the village law, the board of trustees may
determine by resolution that all or a portion of such unpaid taxes shall
be collected by civil action.
(b) The board shall thereupon cause proceedings to be  brought  as  to
that  portion  which  it  has  determined  to collect by civil action. A
certified copy of the resolution  shall  be  delivered  to  the  village
treasurer. However, as to those parcels of property which are subject to
delinquent  tax  liens  from  prior  years, it shall not be necessary to
attempt to collect such taxes by civil action.
(c) An order of attachment against the property of the  defendant  may
be  granted  upon  the  application  of the plaintiff as provided by the
civil practice law and rules, irrespective of the amount of such tax.  A
judgment  in  such action for any amount, when docketed in the office of
the county clerk, shall  be  a  lien  upon  the  real  property  of  the
defendant,  having  the  same  priority, as such lien, as the taxes upon
which there was a recovery recovered in such action,  and  an  execution
upon  the  judgment may be issued and enforced against the real property
of  the  defendant  irrespective  of  the  amount  of   such   judgment.
Enforcement  proceedings  may  also  be taken for such tax in accordance
with the provisions of section nine  hundred  ninety  of  this  chapter,
irrespective of the amount of such judgment.
2023 New York Laws › RPT - Real Property Tax › Article 15 - Special Provisions Relating to Certain Assessing Units › 1504 - Penalties and Interest Payments in Towns of Dutchess County.

§  1504.  Penalties and interest payments in towns of Dutchess county.
  1.  Notwithstanding the provisions of any general or special law to  the
  contrary,  the  following  scale  of  penalties  and  interest is hereby
  prescribed for the neglect to pay  county  or  town  taxes,  special  ad
  valorem  levies  or  special assessments in towns in Dutchess county: if
  paid on or before the last day of February after the notice required  by
  section  nine  hundred twenty of this chapter, there shall be no penalty
  or interest; if paid thereafter and on or before the last day of  March,
  two  per  centum;  if  paid  thereafter and on or before the last day of
  April, three per centum; if paid thereafter and on or  before  the  last
  day  of  May, four per centum; if paid thereafter five per centum and if
  paid to the county treasurer at  the  rate  of  interest  as  determined
  pursuant to section nine hundred twenty-four-a of this chapter from June
  first  to  the date of tax sale with expenses of publication now allowed
  by law, and the form of notice prescribed by section nine hundred twenty
  of this chapter shall be made to  conform  to  the  provisions  of  this
  section by the collecting officers in Dutchess county.
2. If the final date for collection of taxes, or for the collection of
  taxes  without  penalty,  or  for  the  collection  of taxes at a lesser
  prescribed penalty interest rate shall fall on  a  Saturday,  Sunday  or
  public   holiday,  an  extension  for  the  collection  of  taxes  shall
  automatically be in effect until the first business day  following  such
  date  and  the  date  for  paying  over  taxes  shall be extended to the
  following day.
2023 New York Laws › RPT - Real Property Tax › Article 15 - Special Provisions Relating to Certain Assessing Units › 1506 - Penalty and Interest Payments in Cities and Towns in Rensselaer County.

§  1506.  Penalty  and  interest  payments  in  cities  and  towns  in
  Rensselaer county. Notwithstanding the  provisions  of  any  general  or
  special  law to the contrary, the following scale of penalties is hereby
  prescribed for the neglect to pay the county, or town taxes, special  ad
  valorem  levies or special assessments in cities and towns in Rensselaer
  county: if not paid on or before or during the  period  of  thirty  days
  after  the  mailing  of  the  tax  bills  by  the collecting official or
  February fifteenth, whichever date shall be the earlier after the notice
  required by section nine hundred twenty of this chapter, one per  centum
  except in towns of the first class and those towns in which a town clerk
  acts  as collecting officer, in which towns there shall be no penalty or
  interest; if paid thereafter and before the last day of March,  two  per
  centum  in  all cities and towns; if paid thereafter and before the last
  day of April, three  per  centum  in  all  cities  and  towns;  if  paid
  thereafter and before the last day of May, four per centum in all cities
  and  towns; if paid thereafter and before the last day of June, five per
  centum in all cities and towns; if paid thereafter and before  the  last
  day  of  July, six per centum in all cities and towns; if paid after the
  first of August and before the last day of September, eight  per  centum
  in  all  cities  and towns and if paid thereafter after the first day of
  October and the last day of November, ten per centum in all  cities  and
  towns,  together with expenses of publication of tax sale advertising as
  now allowed by law.
2023 New York Laws › RPT - Real Property Tax › Article 15 - Special Provisions Relating to Certain Assessing Units › 1510 - Solid Waste Fees

§  1510.  Solid  waste  fees.  Notwithstanding  the  provisions of any
  general or special law to the contrary, the legislative body of a county
  may by resolution direct the collecting officers of the  towns  in  such
  county  to  collect  solid  waste  fees at the same time and in the same
  manner as county and town taxes are collected. Such fees shall  be  paid
  by  such collecting officers to the appropriate officer of the county in
  the same manner and at the same time as county taxes.
2023 New York Laws › RPT - Real Property Tax › Article 15 - Special Provisions Relating to Certain Assessing Units › 1514 - Partial Payment of Taxes and Tax Liens in Westchester County.

§  1514. Partial payment of taxes and tax liens in Westchester county.
  Notwithstanding the provisions of any general  or  special  law  to  the
  contrary,  in  the  county  of  Westchester the common council, board of
  aldermen, commission or other legislative body of any city  by  whatever
  name  called  may  by  resolution  or ordinance authorize the collecting
  officer in such city to accept from any taxpayer  at  any  time  partial
  payments  for  or  on  account  of  taxes, special ad valorem levies and
  special assessments or on account of any tax liens  owned  and  held  by
  such  city  in  such amount or manner and apply such payments on account
  thereof in such manner as  may  be  prescribed  in  such  resolution  or
  ordinance.  Notwithstanding the provisions of any general or special law
  to  the  contrary,  such resolution or ordinance may provide that if any
  installment subsequent to the first installment is paid in the month  in
  which  it  becomes due, the penalty accrued against such installment may
  be reduced; provided, however, that such penalty shall  not  be  reduced
  below  the  rate  of  two  per  cent,  through  the  month in which such
  installment is due,  but  if  not  paid  in  the  month  in  which  such
  subsequent  installment is due, penalties subsequent to that month shall
  be as presently defined in existing law. No installment payment provided
  for under this section shall be due later than one month  prior  to  the
  date upon which the assessment roll on which the tax is levied is closed
  and  succeeded  by a new roll. After receiving any such partial payment,
  interest and penalties shall be charged against the unpaid balance only.
  The acceptance of a partial payment shall be deemed not  to  affect  any
  rights  and  powers of such city in any general or special act including
  charter or local laws, but such rights and powers shall remain  in  full
  force  and  effect  to enforce collection of the unpaid balance together
  with interest, penalties and other lawful charges thereon.
2023 New York Laws › RPT - Real Property Tax › Article 15-A - County and State Assessment Services › Title 1 - County Services to Cities and Towns › 1536-A - County Appraisal Service.

§  1536-a.  County  appraisal  service. 1. Types of property. Upon the
  adoption of a local law by a county providing therefor, the  county  may
  provide  to the cities, towns and villages therein to which this article
  applies, upon written request of the chief executive officer or assessor
  of such cities, towns and villages, appraisals of real property.
2. County appraisal personnel. The county shall employ appraisers  and
  other  technical personnel to make the appraisals of such properties and
  provide expert testimony thereto. No person shall  be  employed  by  the
  county  and  assigned  professional appraisal duties which relate to the
  valuation of real property for  purposes  of  determining  market  value
  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
  article.
3. County appraisal reports.  Upon completion of an appraisal of  real
  property pursuant to this section, the county director shall file a copy
  of  the  appraisal  with  the  assessor of the city or town in which the
  property is located, and where such property is located in a  village  a
  copy  shall  be  filed  with  the  assessor of the village. The original
  appraisal report shall be filed in the office of the  director  of  real
  property tax services and shall be a public record after the exchange of
  appraisals pursuant to court rules or regulations.
4.  Apportionment  of  expense  of  county  appraisals. The expense of
  making appraisals under this section  may  be  charged  to  the  several
  cities,  towns and villages in the county in accordance with the cost of
  the appraisals of properties located in such cities, towns  or  villages
  respectively  and  such charges to the cities, towns and villages in the
  county shall be deemed to be a municipal purpose.
5. Appraisals not binding on assessors. Appraisals furnished  pursuant
  to this section shall be considered by the assessor of the city, town or
  village in determining market value but shall not be binding upon him or
  her.
2023 New York Laws › RPT - Real Property Tax › Article 15-A - County and State Assessment Services › Title 1 - County Services to Cities and Towns › 1538 - Optional Assignment of the Responsibilities of the County Director of Real Property Tax Services by the County of Rockland.

§  1538.  Optional  assignment  of  the responsibilities of the county
  director of real property  tax  services  by  the  county  of  Rockland.
  Notwithstanding   sections   fifteen  hundred  thirty,  fifteen  hundred
  thirty-two, fifteen hundred thirty-six, and fifteen hundred thirty-seven
  of this title, the county of Rockland may assign other county  officials
  the  powers  and  duties  of  the director of real property tax services
  granted to such director pursuant to this title. Such  county  officials
  shall  be  appointed and have the same terms and conditions of office as
  the director of real property tax services and shall  meet  all  of  the
  qualifications,   training,   orientation,   and  interim  certification
  requirements as the director of real property tax services  pursuant  to
  this title. All powers, duties and other requirements of the director of
  real  property services pursuant to this title shall be assigned to such
  appropriate county officials appointed pursuant  to  this  section.  All
  reports  or  other information required to be filed in the office of the
  director of real property tax services pursuant to this title  shall  be
  filed in the office of the appropriate official assigned to receive such
  material by the county of Rockland. If the county of Rockland chooses to
  avail  itself  of this section: (1) it must assign all of the powers and
  duties of the director of real property services pursuant to this  title
  to  other county officials; (2) the officials appointed by the county to
  fulfill the powers and duties of  the  director  of  real  property  tax
  services must meet all of the qualifications, training, orientation, and
  interim    certification   requirements,   and   uphold   all   of   the
  responsibilities of the director of real property tax services  pursuant
  to  this  title;  and  (3)  it  shall not be required to maintain a real
  property tax service agency.
2023 New York Laws › RPT - Real Property Tax › Article 15-A - County and State Assessment Services › Title 2 - Counties Having Power to Assess Property for Tax Purposes › 1540 - Counties Having Power to Assess Property for Tax Purposes.

§  1540.  Counties having power to assess property for tax purposes. A
  county having power to assess property for tax purposes shall be subject
  to the provisions of this article in the same manner as  if  it  were  a
  city  or  town  to which this article applies. Such county shall prepare
  appraisals of properties in the  county  which  would  be  eligible  for
  county  appraisals  and  shall file the original appraisal report in the
  office of the county assessor  and  a  copy  with  the  commissioner  as
  provided  in  subdivision three of section fifteen hundred thirty-six of
  this chapter. The provisions of subdivision four of  such  section  with
  respect  to  review  of  such  appraisals  by  the commissioner shall be
  applicable except that the application for review shall be filed by  the
  chief  executive  officer  of  the  city  or town in which the appraised
  property is located. In addition, such county shall prepare and maintain
  approved tax maps in current condition pursuant  to  the  provisions  of
  section  five  hundred three of this chapter and shall provide copies of
  such maps to cities, towns and villages in the county that have power to
  assess property for purposes of taxation. The powers and duties  imposed
  on counties by this article with respect to providing services and other
  assistance  to cities and towns shall not apply to such county except as
  provided in this section with respect to tax maps and such county  shall
  not  be  required  to establish a real property tax service agency. Such
  county shall receive the services provided to counties, cities and towns
  by the commissioner pursuant to this article.
2023 New York Laws › RPT - Real Property Tax › Article 15-A - County and State Assessment Services › Title 3 - State Services to Counties, Cities, Towns and Villages › 1544 - State Advisory Appraisal Service.

§  1544.  State  advisory appraisal service. 1. The commissioner shall
  provide upon written request of the chief executive officer or  assessor
  of  a  village,  city,  town  or  county which conducts a revaluation or
  update program as defined in section one hundred  two  of  this  chapter
  advisory  appraisals  of (1) highly complex properties, being properties
  where the appraisals require  either  the  professional  use  of  highly
  specialized  engineering  skills  or  the  development  of  earnings  or
  economic analyses of a high degree of complexity and (2) taxable  public
  utility property located in such village, city, town or county.
2.   The  commissioner  may  require  from  any  person,  association,
  partnership or corporation operating a public utility in the state which
  is subject to the jurisdiction of the state department of public service
  or a regulatory agency of the United States government reports  in  such
  form  and  containing  such information and data as the commissioner may
  prescribe for the purpose of making such appraisals as may be  necessary
  pursuant  to  this  article  and  article  twelve  of this chapter. If a
  person, association, partnership  or  corporation  fails  to  furnish  a
  report  required  by  the  commissioner to be furnished pursuant to this
  subdivision, the commissioner may commence a special proceeding  in  the
  supreme  court  to  compel  such  person,  association,  partnership  or
  corporation to furnish such report.
3. The commissioner may  request  a  director  of  real  property  tax
  services  in  a  county to provide such preliminary data and information
  with respect to parcels eligible for  advisory  appraisals  pursuant  to
  this  section  as  the  commissioner  may  prescribe  for the purpose of
  preparing the appraisals required by this section.
4. Advisory appraisals furnished pursuant to  this  section  shall  be
  considered  by  the  assessor  in  making  assessments  but shall not be
  binding upon him.
2023 New York Laws › RPT - Real Property Tax › Article 15-A - County and State Assessment Services › Title 3 - State Services to Counties, Cities, Towns and Villages › 1546 - Determination of Specific Types of Property Eligible for Advisory Appraisals by State or County.

§  1546.  Determination  of  specific  types  of property eligible for
  advisory appraisals by state or county. The commissioner shall determine
  the specific types of property which are included in the descriptions of
  moderately  and  highly  complex  properties   eligible   for   advisory
  appraisals  as  provided  in  sections  fifteen  hundred  thirty-six and
  fifteen hundred forty-four of this article, considering in  addition  to
  other  pertinent  factors  the  level  of  appraisal  skills required of
  assessors and other appraisal  personnel  of  the  respective  counties,
  cities,  towns  and  villages  under the minimum qualification standards
  established in accordance with the provisions of this article.
2023 New York Laws › RPT - Real Property Tax › Article 15-A - County and State Assessment Services › Title 3 - State Services to Counties, Cities, Towns and Villages › 1548 - Review of County Advisory Appraisals.

§  1548.  Review of county advisory appraisals. The commissioner shall
  review upon application by the chief executive officer or assessor of  a
  city  or  town an advisory appraisal duly made and provided to it by the
  county pursuant to section fifteen hundred thirty-six of  this  article.
  Application  for such review shall be made in such form and contain such
  information as may be prescribed by the commissioner. Upon completion of
  such review by the commissioner, the commissioner shall send  copies  of
  its  determination to the county assessor or the county director of real
  property tax services and to the assessor of the city or town  in  which
  the  property  is  located.  In  the event such property is also located
  within a village a copy of such  determination  shall  be  sent  to  the
  assessor of such village.
2023 New York Laws › RPT - Real Property Tax › Article 15-A - County and State Assessment Services › Title 3 - State Services to Counties, Cities, Towns and Villages › 1550 - Minimum Qualification Standards for County Directors of Real Property Tax Services and Appraisal Personnel.

§  1550.  Minimum qualification standards for county directors of real
  property tax services and appraisal personnel. 1. The commissioner shall
  establish  for  counties  to  which   this   article   applies   minimum
  qualification  standards  for  appointments  to  the  position of county
  director  of  real  property  tax  services  and  other   administrative
  positions   having   professional   appraisal  duties  relating  to  the
  assessment of real property for purposes  of  taxation.  Such  standards
  shall  be  set  forth  in  rules  and  regulations  promulgated  by  the
  commissioner.
2. The commissioner shall provide training programs in accordance with
  the  provisions  of  this  title.  Counties  shall  cooperate  with  the
  commissioner in providing such programs.
2023 New York Laws › RPT - Real Property Tax › Article 15-A - County and State Assessment Services › Title 4 - Application of Article; Adoption of Local Laws › 1558 - Adoption of Local Laws.

§  1558.  Adoption  of local laws.   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
  article. No local law adopted pursuant to the provisions of this article
  shall be subject to a mandatory or permissive referendum.
2023 New York Laws › RPT - Real Property Tax › Article 15-A - County and State Assessment Services › Title 4 - Application of Article; Adoption of Local Laws › 1560 - Inconsistent Laws Inapplicable.

§  1560.  Inconsistent laws inapplicable.   Provisions of all general,
  special, local or other laws which are inconsistent with the  provisions
  of  this  article shall be inapplicable to counties, cities and towns to
  which this article applies but if not inconsistent shall apply  to  such
  counties, cities and towns.
2023 New York Laws › RPT - Real Property Tax › Article 15-A - County and State Assessment Services › Title 4 - Application of Article; Adoption of Local Laws › 1562 - Local Governments to Which Article Applies.

§  1562.  Local governments to which article applies.  a. This article
  shall apply to all counties except counties wholly within a city and all
  cities and towns in the state except (1) a city  with  a  population  of
  five million or more, (2) a city or town in a county having the power to
  assess property for purposes of taxation.
b.  Notwithstanding  the provisions of this section, any provisions of
  this act with respect  to  state  assistance  for  the  preparation  and
  updating  of  tax maps shall be applicable to any city with a population
  of five million or more.
2023 New York Laws › RPT - Real Property Tax › Article 15-B - State Aid for Improved Real Property Tax Administration › 1570 - Standards of Real Property Tax Administration.

§ 1570. Standards of real property tax administration. 1. For purposes
of   this   article,  on  or  before  January  first,  nineteen  hundred
seventy-eight, the commissioner shall promulgate rules  and  regulations
establishing  minimum  standards  for  a  system  of  real  property tax
administration to include but not be limited to:
(a) the collection and maintenance of real property valuation data;
(b) the maintenance of records of transfers of real property;
(c) the preparation of assessment rolls;
(d) the full disclosure to owners of real property as to the estimated
effect of any changes in the assessed valuation of real property;
(e) the preparation of tax rolls and tax bills; and
(f) a system of accounting for the collection of real property taxes.
2. For purposes of paragraphs (e) and (f) of subdivision one  of  this
section,  such  rules  and  regulations  shall be promulgated only after
consultation with the department of audit and control.
3. The commissioner may provide technical  services  to  an  assessing
unit  or  to  a  county  acting  on behalf of any or all assessing units
within such county to assist in the implementation of a system  of  real
property  tax administration which conforms to the standards established
pursuant to subdivision one of this section. Such services  may  include
the  provision  of  electronic data processing time and programs and the
provision of advice and assistance in  the  managing  of  contracts  for
electronic data processing services.
2023 New York Laws › RPT - Real Property Tax › Article 15-B - State Aid for Improved Real Property Tax Administration › 1575 - Annual Report.

§  1575.  Annual report. The commissioner shall submit a comprehensive
  report to the governor, the president pro tem  of  the  senate  and  the
  speaker  of the assembly annually beginning March thirty-first, nineteen
  hundred ninety-seven, concerning the  effectiveness  of  all  financial,
  administrative  and  technical incentives and assistance provided by the
  state for  the  improvement  of  property  tax  administration  and  the
  commissioner's   recommendations   relating   to   such  incentives  and
  assistance.
2023 New York Laws › RPT - Real Property Tax › Article 15-C - Systems of Real Property Tax Administration Utilizing Electronic Data Processing › 1580 - Legislative Findings.

§  1580.  Legislative findings. The legislature hereby finds that many
  municipalities now employ electronic data processing equipment in  their
  administration  of  the  real property tax.   Most of the statutes which
  currently govern the preparation of assessment rolls, tax rolls and  tax
  bills  were  enacted  prior  to  the development of the computer and its
  implementation in real property tax systems. As such, these laws,  while
  still  appropriate  in  the  case  of manually prepared rolls and bills,
  often  serve as impediments to the use of modern technology.
The purpose of this article is to eliminate  these  impediments  while
  preserving  the substance of the law in regard to matters such as public
  access, security of information, and the rentention  of  assessment  and
  taxation  records.  Related  amendments  have  also been made to various
  sections of this chapter, the town law and the village law.
2023 New York Laws › RPT - Real Property Tax › Article 15-C - Systems of Real Property Tax Administration Utilizing Electronic Data Processing › 1581 - Definitions.

§ 1581. Definitions. For purposes of this article:
1. "Data file" means the compilation of assessment information used in
  the  preparation  of  assessment  rolls,  tax  rolls,  tax  bills or any
  combination thereof, in a system of  real  property  tax  administration
  which employs electronic data processing equipment.
2.  "Electronic  data  processing"  means  the use of the computer for
  operations which include  the  storing,  retrieving,  sorting,  merging,
  calculating and reporting of data.
3.  "Machine readable" means information in a form legible through the
  use of mechanical devices.
4. "Posted tax roll" means a tax roll including the date of payment of
  a tax, any receipt number and related information.
2023 New York Laws › RPT - Real Property Tax › Article 15-C - Systems of Real Property Tax Administration Utilizing Electronic Data Processing › 1582 - Form of Rolls; Delivery.

§ 1582. Form of rolls; delivery. 1. Assessment rolls and tax rolls may
  be  prepared by means of electronic data processing, and may be prepared
  in any form which can be made readily available in legible form.  If  an
  assessment  roll  or  tax  roll  is machine readable only, the office in
  which that roll is filed must have a sufficient number  of  machines  to
  ensure  ready public access and the staff to assist the public in use of
  the machines, whenever the roll is required by law to be  available  for
  public inspection.
2.  Where  a  provision  of law requires the delivery of an assessment
  roll or tax roll and there is agreement between the  recipient  and  the
  person  or  body  responsible  for  the  delivery,  the  data file which
  includes the information necessary to the preparation of the roll    may
  be delivered in lieu of the document itself.
2023 New York Laws › RPT - Real Property Tax › Article 15-C - Systems of Real Property Tax Administration Utilizing Electronic Data Processing › 1584 - Attachment to Rolls.

§  1584.  Attachment  to  rolls.  In  any  case  in which this chapter
  requires a document to be attached or annexed to an assessment  roll  or
  tax roll, and such roll is prepared in machine readable form only, those
  requirements  shall  be deemed satisfied if the document is filed at the
  time required by law and kept with the assessment roll or tax roll.  The
  roll must include a  statement  to  the  effect  that  the  document  or
  documents are on file and where they are filed.
2023 New York Laws › RPT - Real Property Tax › Article 15-C - Systems of Real Property Tax Administration Utilizing Electronic Data Processing › 1588 - Posted Tax Roll.

§  1588.  Posted tax roll. Notwithstanding any provision of law to the
  contrary, information regarding date of payment of  taxes,  the  receipt
  number  and  related  information  need not be posted on the tax roll or
  other printed record of payment if that information is entered into  the
  data  file  and  retained  by  means of electronic data processing. This
  information must be stored so that it can be made readily  available  to
  the  public  in  legible  form.  At the conclusion of the period for the
  redemption of property from taxes which become a lien on  such  roll,  a
  copy  of  the posted tax roll shall be produced in either a paper format
  or archival quality microform and be permanently retained  as  a  public
  record.
2023 New York Laws › RPT - Real Property Tax › Article 16 - Consolidated Assessing Units › 1600 - Statement of Purpose.

§  1600.  Statement  of  purpose.  The  purpose  of this article is to
  establish  a  mechanism  by  which  two  or  more  assessing  units  may
  consolidate  their  assessment  functions  and  thereby  provide quality
  assessment services to all their taxpayers at a reasonable cost.
2023 New York Laws › RPT - Real Property Tax › Article 16 - Consolidated Assessing Units › 1602 - Establishment of Consolidated Assessing Units.

§   1602.  Establishment  of  consolidated  assessing  units.  1.  The
  governing bodies of two or more assessing units,  except  villages,  are
  hereby  authorized  to  establish  a consolidated assessing unit for the
  purposes hereinafter stated and in the manner hereinafter provided.
2. A consolidated assessing unit shall be established upon the passage
  of an identical local law by each city and town which  is  to  join  the
  consolidated  assessing  unit.  Such  a  local  law  shall be subject to
  permissive referendum and must be adopted by  all  affected  cities  and
  towns  at least two months before the first taxable status date to which
  it is to apply. A copy of each such local law shall be  filed  with  the
  commissioner within thirty days of the adoption thereof.
3.  Each  such  local  law  shall  provide that a revaluation shall be
  implemented on the first assessment roll of the  consolidated  assessing
  unit,  unless (a) the commissioner certifies that each of the cities and
  towns establishing the consolidated assessing  unit  has  implemented  a
  revaluation  or update, and (b) each such revaluation or update shall be
  no more than three years old as of the first taxable status date of  the
  consolidated assessing unit.
4.  The  dates  applicable to the assessment process in a consolidated
  assessing unit, including valuation date, taxable status date,  and  the
  dates  for the filing of the tentative and final assessment rolls, shall
  be as provided in articles three and five of  this  chapter,  except  as
  otherwise provided in this article.
5.  For  purposes  of  this  article,  the cities and towns which have
  established a consolidated assessing unit shall be referred  to  as  the
  "constituent municipalities" of the consolidated assessing unit.
2023 New York Laws › RPT - Real Property Tax › Article 16 - Consolidated Assessing Units › 1604 - Board of Directors Constituted.

§  1604.  Board  of directors constituted. 1. A consolidated assessing
unit shall be administered by a board  of  directors  consisting  of  at
least  four  members,  each  of whom shall be appointed by the governing
body of a constituent municipality. Each constituent municipality  shall
have   at  least  one  appointee  on  such  board.  If  the  local  laws
establishing the consolidated assessing unit so provide, the constituent
municipalities need not have the same number of appointees. The board of
directors shall meet at least once in each calendar quarter.
2. No director shall be an employee of a constituent municipality, but
a director may be an elected official of a constituent municipality.  No
director  shall  receive  any  salary  or  other  compensation  from the
consolidated assessing  unit,  but  a  director  shall  be  entitled  to
reimbursement   for  actual  and  necessary  expenses  incurred  in  the
performance of his or her duties as a director.
3. Each director shall take an oath of office prior to  service  as  a
director. The term of office of a director shall be two years.
4.  (a)  The  board  of directors shall choose from among themselves a
chairperson, a secretary and, if deemed necessary,  a  vice-chairperson,
who shall serve in such capacity at the pleasure of the board.
(b)  The  chairperson  shall  preside  over  meetings  of the board of
directors, and shall forward  to  the  directors  relevant  information,
including materials necessary to prepare for meetings.
(c)  The  secretary  shall  provide  for public notice of the time and
place of each meeting, shall keep full  and  accurate  records  of  each
meeting,  shall  file a copy of such minutes in the office or offices of
the assessor so that they are available  for  public  inspection,  shall
furnish  a  copy  of  such  minutes  and other relevant materials to the
constituent municipalities, and shall accept service of  legal  process,
including  service  of  a  petition  to review an assessment pursuant to
section seven hundred eight of this chapter.
(d) The directors may appoint an  assistant  who  shall  perform  such
duties  as are necessary to enable directors to properly and efficiently
carry out the provisions of  this  article.  The  compensation  of  such
assistant  shall be set by the constituent municipalities when approving
the operating budget for the consolidated assessing unit.
(e) The vice-chairperson shall act on behalf of the chairperson in the
event that the chairperson is absent or unable to  perform  his  or  her
duties.
2023 New York Laws › RPT - Real Property Tax › Article 16 - Consolidated Assessing Units › 1606 - Powers of Board of Directors.

§  1606.  Powers of board of directors. 1. The board of directors of a
consolidated assessing unit shall have the same powers and  duties  that
governing  bodies  of  city and town assessing units have in relation to
real property tax administration, including, but not limited to:
(a) Appointing the assessor and members of  the  board  of  assessment
review of the consolidated assessing unit.
(b)  Establishing  minimum  qualification  standards for the office of
assessor and for members of the board  of  assessment  review,  provided
that  such standards shall be at least equal to those established by the
commissioner pursuant to this chapter.
(c) Establishing  the  uniform  percentage  of  value  at  which  real
property in the consolidated assessing unit shall be assessed.
(d)  Establishing  general  policy  with  regard to the operations and
procedures of  the  consolidated  assessing  unit,  including,  but  not
limited  to,  such matters as: assessment office location; public access
to meetings and records; public information; defense of  assessments  in
judicial proceedings; and revenue generation.
2.  The  board  of  directors  shall  have  no authority to review the
valuation or exempt status of any individual parcel  as  established  by
the assessor or the board of assessment review.
2023 New York Laws › RPT - Real Property Tax › Article 16 - Consolidated Assessing Units › 1610 - Assessor.

§  1610.  Assessor.  1.  The assessor of a consolidated assessing unit
shall prepare the assessment roll for the consolidated assessing unit.
2. The assessor of a consolidated assessing unit shall have the powers
and duties generally applicable to assessors, including, but not limited
to:
(a) Valuing real property for purposes of taxation;
(b) Determining the exempt status of real property;
(c) Assessing  real  property  at  the  uniform  percentage  of  value
prescribed by the board of directors;
(d) Preparing and maintaining property records;
(e) Issuing notices to taxpayers as required by law;
(f) Appearing before the board of assessment review at its meetings to
hear complaints on assessments;
(g) Being available to taxpayers to explain assessments;
(h)  Developing and distributing public information about assessments;
and
(i) Hiring personnel.
2023 New York Laws › RPT - Real Property Tax › Article 16 - Consolidated Assessing Units › 1612 - Board of Assessment Review.

§  1612. Board of assessment review. 1. The board of assessment review
of a consolidated assessing unit shall have the powers  and  duties  set
forth  in  title  one-A  of article five of this chapter, subject to the
following:
(a) The board of directors shall determine the number  of  members  on
the board of assessment review, which number shall be at least three and
no greater than seven.
(b) The members shall be appointed by the board of directors.
(c)  The  board  of  directors  shall  establish minimum qualification
standards for members of the board of assessment review,  provided  that
such  standards  shall  be  at  least  equal to those established by the
commissioner pursuant to this chapter.
(d) The board of directors may appoint temporary members to the  board
of  review  to  serve  on  administrative  hearing  panels in the manner
provided in section five hundred twenty-three-a of this chapter.
2. Members of the board of assessment  review  shall  be  entitled  to
reimbursement  for  actual expenses. In addition, the board of directors
may adopt a resolution providing  that  the  members  of  the  board  of
assessment  review  shall  be  paid  for their respective services. Such
resolution, if adopted, shall fix the amount of such compensation.
2023 New York Laws › RPT - Real Property Tax › Article 16 - Consolidated Assessing Units › 1616 - Local Options Not Relinquished.

§  1616. Local options not relinquished. Nothing in this article shall
  be construed so as to remove from the governing body  of  a  constituent
  municipality  the right to exercise any option which this chapter or any
  other law confers upon a governing body of a city or town in relation to
  the taxable status of real property.