§ 523. Board of assessment review. 1. (a) In each local government
there shall be a board of assessment review. In each village, except a
village which has enacted a local law as provided in subdivision three
of section fourteen hundred two of this chapter, there may be a board of
assessment review constituted pursuant to this section.

(b) The board of assessment review shall consist of not less than
three nor more than five members appointed by the legislative body of
the local government or village or as provided by subdivision five of
section fifteen hundred thirty-seven of this chapter, if applicable.
Members shall have a knowledge of property values in the local
government or village. Neither the assessor nor any member of his or her
staff may be appointed to the board of assessment review. A majority of
such board shall consist of members who are not officers or employees of
the local government or village.

(c) The terms of office of members of the board of assessment review
shall be five years and shall commence on the first day of October and
terminate on the thirtieth day of September, five years thereafter. In
the case of the first board appointed under the provisions of this
title, however, the terms shall be of such length that not more than one
will expire in each of the first five years after the members of such
board are appointed.

(d) Each member of a county, city or town board of assessment review
shall attend the training required by subdivision two of this section.
Individual members of a village board of assessment review, as
constituted pursuant to this section, may attend the course of training
offered by the commissioner but are not required to do so.

(e) The members of the board of assessment review shall annually
choose one of their number to serve as chairman of such board. Within
five days after a person is so designated, the board of assessment
review shall notify the clerk of the local government of the
designation.

(f) Within twenty days of when a person is appointed to the board of
assessment review or designated chairman of such board, the clerk of the
local government shall notify the commissioner and the county director
of real property tax services of the appointment or designation.

(g) The legislative body of the local government or village may adopt
a resolution providing that the members of the board of assessment
review shall be paid for their respective services. Such resolution, if
adopted, shall fix the amount of such compensation.

(h) The board of assessment review in Nassau county may appoint a
secretary who shall perform such confidential duties and such other
duties as are necessary to enable the board of assessment review to
properly and efficiently carry out the provisions of this title. The
compensation of such secretary shall be fixed by the legislative body of
the local government.

2. Training. (a) Upon the initial appointment or reappointment of an
individual to a board of assessment review, that appointee shall attend
a training course as shall be prescribed by the commissioner. The
commissioner shall prescribe an introductory training course for initial
appointees and a supplementary training course available to all members
of boards of assessment review. Neither training course shall extend
beyond four hours in length. The introductory training course shall
include, but shall not be limited to, the functions, duties and
responsibilities of the board of assessment review, assessment review,
assessment procedures, and exemption administration. The supplementary
training course shall include but shall not be limited to real property
tax legislation, judicial decisions, and administrative opinions.

(b) The commissioner may delegate to county directors of real property
tax services the responsibility of locally administering and offering
both the introductory and supplementary training courses as prescribed
by the commissioner. In prescribing the supplementary training course,
the commissioner, in consultation with the county director of real
property tax services, may address the educational needs of each county
in the course to be offered in such county. The commissioner shall
prepare a certificate of attendance for each appointee or incumbent
member who attends an introductory or supplementary training course, a
copy of which must be filed with the clerk of the local government. The
commissioner may delegate to the county director of real property tax
services the responsibility to prepare and file the certificates of
attendance.

(c) In the event that an appointee shall have been unable to attend
the course of training for reasons beyond his control, as may be
attested to by the county director, the commissioner may issue a notice
of extension enabling the appointee to attend such course at the
earliest date when such course is next available as specified by the
commissioner. The commissioner shall notify each such appointee of the
notice of extension and the commissioner shall also file a copy of such
notice with the county director of real property tax services and with
the clerk of the appointing local government. In determining whether a
quorum is present at a meeting of a board of assessment review, members
of such board who have not attended the course of training and for whom
the certificate of attendance has not been filed as required herein, or
for whom a notice of extension has not been issued and filed as provided
herein, shall not be counted and may not participate in the hearing and
determination of complaints. Where a quorum of the board is not present
at any meeting by reason of the provisions of this subdivision,
complaints shall be filed and heard and assessments determined in
accordance with the provisions of section five hundred twenty-seven of
this title.

(d) For the purpose of this subdivision, the term "appointee" shall
include any individual appointed or reappointed to the board of
assessment review.

3. Members appointed to the board of assessment review shall be
required to disclose on a form prescribed by the commissioner any direct
or indirect interest they have in any property for which a complaint has
been filed. Such disclosure shall be filed with the chief executive
officer of the taxing district for which they serve, on or before the
date when the board submits the statement of assessment changes pursuant
to subdivision three of section five hundred twenty-five of this title.
In the situation where there is a direct or indirect interest, a
municipality may enter into an inter-municipal agreement with another
municipality in the county to permit hearing of the complaint in the
other municipality. Any member of a board who knowingly and
intentionally fails to disclose such interest shall be subject to a
civil fine of one thousand dollars for each such omission with respect
to property for which a complaint has been filed. The chief executive
officer of the assessing unit may recover in the name of such assessing
unit in a civil action commenced in any court of competent jurisdiction
such civil penalty in addition to any actual damages incurred by the
assessing unit. Any recovery shall be deposited to the general fund of
the assessing unit. For purposes of this subdivision, a member of a
board of assessment review shall be deemed to have a direct or indirect
interest in any property for which a complaint has been filed when the
member, spouse, or any of his or her minor children:

(a) is the owner of such property; or

(b) is an officer, director, partner or employee of an entity which is
an owner or lessee of such property; or

(c) is an officer, director, partner or associate of a law firm or
real estate firm which has a financial interest with the owner or lessee
of such property; or

(d) legally or beneficially owns or controls stock of a corporation
which is an owner or lessee of such property, provided, however,
ownership of stock shall not constitute an interest where such stock is
listed on a major stock exchange or is sold on the over the counter
market and the value thereof is less than ten thousand dollars.