§ 526. Assessor's responsibilities. 1. The notice of completion of the
tentative assessment roll, published pursuant to section five hundred
six of this chapter, shall state that the assessors have completed the
tentative assessment roll, that a copy thereof has been left with one of
their number or the town clerk, as the case may be, at a specified place
where it may be seen and examined by any person until the day specified
by law for the hearing of complaints in relation to assessments, and
that on such day the board of assessment review will meet to hear
complaints in relation to assessments at a specified time and place for
a period of at least four hours, not necessarily continuous, between
nine o'clock in the morning and ten o'clock in the evening but in no
event less than two hours after six o'clock in the evening. In addition,
such notice shall set forth (1) a statement that the assessor will be in
attendance with such tentative assessment roll at a specified place
during a specified period of at least four hours not necessarily
continuous, between nine o'clock in the morning and ten o'clock in the
evening on at least four specified days after the first publication of
such notice and before the day the board of assessment review is
required to meet to hear complaints and (2) the date on which as
required by law the board of assessment review will meet to hear
complaints in relation to assessments of real property, the place of
such meeting and the hours of such meeting as fixed by the board of
assessment review and (3) a statement that a publication containing
procedures for contesting an assessment is available at the assessor's
office.

2. The tentative assessment roll shall be available for public
inspection from the date the tentative roll is completed and filed until
and including the day or days the board of assessment review meets to
hear complaints. The assessor or his or her designee is required to be
in attendance with such roll at a specified place during a period of at
least four hours not necessarily continuous between nine o'clock in the
morning and ten o'clock in the evening on at least four days during the
public inspection period prior to the day such board is required to meet
to hear complaints; provided that at least two such days shall be at
least ten days subsequent to the filing of the tentative assessment
roll, of which one day shall be a Saturday. On at least one of the four
days the hours of attendance by the assessor or his or her designee
shall include not less than two hours after six o'clock in the evening.
Such number of days may be increased to more than four by local law.

3. On or before the day that the board of assessment review meets to
hear complaints in relation to assessments, the assessor shall transmit
to such board all complaints filed with and assessment stipulations
entered into by him or her pursuant to section five hundred twenty-four
of this title.

4. The assessor shall attend all hearings of the board of assessment
review; provided, however, that when an assessor is employed by more
than one assessing unit, such assessor may designate a member or members
of his or her staff to attend, appear and act on behalf of such assessor
before any board of assessment review. Every member of an assessor's
staff, who is designated to act on behalf of such assessor before a
board of assessment review, shall have all powers and authority of the
assessor who designated him or her.

5. As soon as possible after receiving the verified statement prepared
by the board of assessment review pursuant to subdivision four of
section five hundred twenty-five of this title, the assessor shall make
the changes in assessments on the assessment roll in accordance with
such verified statement, shall certify on such verified statement that
he has recorded on the assessment roll the changes set forth in such
verified statement and shall file such verified statement with the final
assessment roll filed pursuant to section five hundred sixteen of this
article.