§ 503. Tax maps. 1. (a) Each county, except a county wholly within a
city, shall prepare and maintain in current condition for each city and
town therein a tax map approved by the commissioner. Copies of such maps
shall be supplied to each city, town and village in accordance with the
provisions of subdivision two of this section; provided, however, that a
county need not furnish a tax map for a village unless such village
provides for the payment of the cost thereof. It shall be the duty of
the assessors of the assessing units for which tax maps have been
provided to use such maps in their assessment work and in making up the
assessment rolls in accordance with the forms and the instructions
furnished by the commissioner.

(b) The commissioner shall promulgate rules which establish standards,
specifications and procedures for the preparation and maintenance of tax
maps and shall approve tax maps which satisfy such requirements. Such
rules may take into consideration other potential land uses of such
maps. The commissioner may require from any county applying for approval
of a tax map such information as may be necessary including a copy of
such tax map.

2. The originals of tax maps approved under this section shall be
filed in the office of the county director of real property tax
services. With the cooperation and concurrence of the assessor, the
county director shall make such changes from year to year upon such tax
maps as may be necessary to maintain the maps in current condition. The
expense of maintaining such tax maps in current condition shall be a
county charge and shall be levied ad valorem upon all taxable property
in the county. On such dates as are appropriate for use in connection
with the preparation of assessment rolls, the county director shall
furnish each city, town and village that assesses real property for
purposes of taxation with a copy of the approved tax map or pertinent
portion thereof in current condition. Such copy of the map shall be a
public record and shall be filed in the office of the assessor of the
city, town or village; provided, however, that if the city, town or
village does not maintain an office for the assessor, the map shall be
filed in the office of the city, town or village clerk. The county
director may file an additional copy of the tax map in the office of the
county clerk and shall provide such additional copies to such county or
other government agencies as the legislative body of the county may
direct.

3. Nothing contained in this section shall be construed to preclude a
city, town or village from preparing and maintaining a tax map in
accordance with the provisions of this section. The originals of tax
maps prepared by a city, town or village and approved under this section
shall be filed in the office of the assessor of the city, town or
village and shall be maintained in current condition by such assessor.
If the city, town or village does not maintain an office for the
assessor the map shall be filed in the office of the city, town or
village clerk. The assessor shall file an additional copy of such map
with the county director, the county clerk and with the officer vested
with the power and duty to enforce the collection of taxes.

4.(a) In the preparation of initial tax maps pursuant to this section,
the county shall utilize existing tax maps and similar maps to the
extent practicable and for such purpose shall obtain from each city,
town and village within the county a copy of its existing tax map or
similar map, if any. Each city, town or village shall either provide a
copy to the county, or shall make such map or maps available to the
county for copying. The county shall compensate the city, town or
village for such existing map or similar map upon the basis of the
amount by which the cost of preparing the county tax map for the area in
the city, town or village is reduced as a result of the utilization of
such map.

(b) The cost of the preparation of initial tax maps in accordance with
provisions of this section may be levied upon the several cities and
towns in the county in accordance with the cost of the maps for such
cities and towns respectively or may be levied ad valorem upon all
taxable real property in the county, as determined by resolution of the
county legislative body. In either event the amount so levied shall
include the compensation to cities, towns and villages for existing tax
maps or similar maps determined as provided in paragraph (a) of this
subdivision. Such cost so levied, whether imposed ad valorem upon all
taxable property in the county or charged-back against the respective
cities and towns in the county, shall be deemed to be a county purpose.

5. The preparation of tax maps in accordance with the provisions of
this section shall not be deemed to be the practice of land surveying
within the meaning and intent of article one hundred forty-five of the
education law. Nothing contained in this section shall be construed as
prohibiting a licensed land surveyor from performing such service. The
determination and furnishing of vertical and horizontal control when
necessary for photogrammetric purposes to be used in the preparation of
a tax map, or any measurement function necessitating ground surveys
shall be performed by or under the supervision of a person licensed to
practice land surveying under article one hundred forty-five of the
education law.

6. The commissioner shall advise and assist counties with respect to
the preparation and maintenance of tax maps. All agencies of the state
shall cooperate with counties in the preparation of tax maps and, upon
request, shall furnish to counties at no cost copies of existing maps in
the possession of such agencies which will be of assistance in the
preparation of such maps.

7. Nothing contained in this section shall preclude a county
legislature at its option, by resolution, from fixing a fee in an amount
not to exceed twenty-five dollars for a one through three lot
subdivision map, whether intended as an original subdivision or as an
alteration, including correction of a prior subdivision, or an
instrument abandoning such subdivision map, or a condominium map; fifty
dollars for a four through nine lot subdivision map, whether intended as
an original subdivision or as an alteration, including correction of a
prior subdivision, or an instrument abandoning such subdivision map, or
a condominium map, and one hundred dollars for a ten or more lot
subdivision map, whether intended as an original subdivision or as an
alteration, including correction of a prior subdivision, or an
instrument abandoning such subdivision map, or a condominium map. Such
fee shall be paid to the real property tax service agency by any person
or corporation filing a map in accordance with the provisions of any
general, special or local law or ordinance or of any county, city or
village charter, if such map necessitates any change upon a tax map in
order to maintain the map in current condition.

8. Notwithstanding any provisions of subdivision seven of this section
to the contrary, in a county where there is a tax commission as defined
in subdivision four of section fifteen hundred thirty of this chapter,
where tax maps are prepared and maintained by cities and towns within
the county, the provisions of subdivision seven of this section shall be
applicable to such cities and towns in the same manner as if it were a
county and the legislative body of the city or town at its option may
fix a fee in connection with the filing of a subdivision map as provided
therein, such fee to be paid to the city or town, as the case may be.
Certification that the fee authorized by this section has been paid as
required by section three hundred thirty-four and section three hundred
thirty-nine-s of the real property law and section five hundred sixty of
this chapter shall be made by the chief executive officer of the city or
town.