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New York Real Property Tax Law Section 202 - Powers And Duties Of State Board.Legal Research Home > New York Lawyer > Real Property Tax > New York Real Property Tax Law Section 202 - Powers And Duties Of State Board.
§ 202. Powers and duties of state board. 1. The board shall:
(a) Assess special franchises;
(b) Establish state equalization rates for each county, city, town and
village;
(c) Hear and determine reviews relating to determinations made by
county equalization agencies;
(d) Approve assessments of state lands subject to taxation;
(e) Have general supervision of the function of assessing throughout
the state;
(f) Investigate, from time to time, the methods of assessment
throughout the state, and confer with, advise and assist assessors and
other officials whose duties relate to assessments;
(g) Furnish assessors with such information and instructions as may be
necessary or proper to aid them in making assessments, which
instructions shall be followed and compliance with which may be enforced
by the board;
(h) Prescribe, and in its discretion furnish to assessors at the
expense of the state, forms relating to assessments, including
applications for exemption from real property taxation, which forms
shall be used by the assessors and applicants for an exemption granted
pursuant to this or any other chapter, and the use of which shall be
enforced by the board;
(i) Obtain from state and local officers, bodies or other agencies
such information as may be necessary for the proper discharge of its
duties, which information shall be furnished on demand of the state
board;
(j) Inquire into the provisions of the laws of other states and confer
with the appropriate officials thereof regarding the most effectual and
equitable methods of assessing and taxing real property;
(k) Prepare an annual report to the legislature which shall include
therein recommendations concerning amendments to existing law and such
other information as it may deem advisable;
(l) Adopt and amend such rules, regulations, orders and
determinations, not inconsistent with law, as may be necessary for the
exercise of its powers and the performance of its duties under this
chapter;
(m) Establish railroad ceilings for railroad real property;
(n) Exercise and perform such other powers and duties as may be
conferred or imposed on it by law.
(o) monitor the quality of local assessment practices by individual
assessing units.
(p) impose, collect and receive such charges or fees as may be
authorized by statute.
(q) Promulgate rules and regulations for the ascertainment and
reporting of "assessment record billing owner" information, as defined
in section one hundred three of the eminent domain procedure law, for
the purposes of the administration of said law.
1-a. In any instance where an assessing unit has acted pursuant to the
rules, regulations, orders, determinations or instructions of the state
board and such action is the subject of a judicial review, the state
board may upon request of the assessing unit assist such assessing unit
by the filing of a brief amicus curiae or through such other means as
may be appropriate.
1-b. The state board may adopt rules and regulations, as necessary, to
implement the computerized statewide school district address match and
income verification system set forth in section one hundred seventy-one
of the tax law.
2. The members of the board, or a majority thereof, shall act as a
body when determining reviews relating to county equalization rates and
adopting and amending rules, regulations and orders in accordance with
law. The board may by resolution delegate to any officer or employee of
the office of real property services any other power or duty to be
exercised or performed by it under this chapter or any other law subject
to the following:
(a) Any resolution which delegates powers and duties relating to the
assessment of special franchises, the approval of assessments of state
lands subject to taxation, and the establishment of state equalization
rates pursuant to article twelve of this chapter shall be adopted
annually. Any such resolution shall specify the assessment rolls for
which said delegation is made and shall set forth the full value
standard which shall be used. However, no such resolution may delegate
the power to make a final determination in a matter in which a complaint
has been filed pursuant to articles six and twelve of this chapter;
provided, however, that the power to adjust a final special franchise
assessment which is affected by a special equalization rate established
pursuant to section twelve hundred twenty-two of this chapter may be
delegated whether or not a complaint has been filed pursuant to article
six of this chapter. The executive director shall report to the members
of the board all actions taken pursuant to any such resolution within
ten days of taking said actions. Within ten days of receipt of the
report of the executive director, if any member of the board has an
objection, a meeting of the board shall be convened for the purpose of
considering the objection. Failure to make a report shall not, however,
affect the legality of any such actions.
(b) Any resolution which delegates powers and duties relating to the
establishment of special state equalization rates pursuant to sections
eight hundred six and thirteen hundred fourteen of this chapter and
special equalization ratios pursuant to articles twelve-A and twelve-B
of this chapter and certifications of changes in the level of assessment
pursuant to this chapter or any other law shall prescribe the policies
or criteria to be observed in the exercise of such powers and duties by
the officer or employee to whom they are delegated. However, no such
resolution may delegate the power to make a final determination in a
matter in which a complaint has been filed pursuant to articles twelve-A
and twelve-B of this chapter.
Last modified: August 26, 2006 |