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This entry was published on 2019-04-19
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SECTION 1532
Powers and duties of director of real property tax services
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 15-A, TITLE 1
§ 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.