§ 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.