§ 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.