Legislation
SECTION 1570
Standards of real property tax administration
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 15-B
§ 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.
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.