§ 314. Acting assessor. 1. In the event that an assessor appointed
pursuant to the provisions of section three hundred ten of this title is
unable to perform the duties of the office or the office becomes vacant,
the appointing authority may by resolution designate or appoint an
acting assessor. Where an acting assessor is designated or appointed
pursuant to this section, the appointing authority shall notify the
commissioner within fifteen days of making such designation or
appointment. The acting assessor shall function as assessor until such
time as the assessor is able to resume the position or until a
replacement is appointed. In the event an acting assessor functions as
assessor for more than six months, then such acting assessor shall be
required to meet the minimum qualification standards and to obtain
certification as required by this title for persons elected or appointed
to the office of assessor.

2. In the event that an elective assessor is unable to perform the
duties of the office, the legislative body may by resolution designate
or appoint an acting assessor. Where an acting assessor is designated or
appointed pursuant to this section, the legislative body shall notify
the commissioner within fifteen days of making such designation or
appointment. The acting assessor shall function as the assessor or
member of the board of assessors until such time as the assessor is able
to resume the position, a replacement is appointed, or a successor is
elected. In no event may an acting assessor appointed pursuant to this
subdivision function as assessor for more than three months. Nothing
herein shall be deemed to supersede the provisions of the public
officers law on the filling of vacancies in elective offices.