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New York Real Property Tax Law Section 354 - Certification Of Assessors.

Legal Research Home > New York Lawyer > Real Property Tax > New York Real Property Tax Law Section 354 - Certification Of Assessors.

    * § 354.  Certification  of assessors. 1. Any person appointed to the
  office of chief or inferior assessor shall be  certified  by  the  state
  board pursuant to this section.
    2.  An  assessor  shall be certified upon successful completion of the
  basic course of training and such examinations as may be  prescribed  by
  the state board. The basic course of training shall be prescribed by the
  state  board  based  upon  one  or  more  general characteristics of the
  assessing units as the state board shall determine.
    3. (a) An assessor may be certified by the state board if such  person
  satisfies  the  minimum qualification standards established by the state
  board for assessors and passes a comprehensive examination conducted  by
  the state board. The state board shall annually conduct examinations for
  such  purpose. Examinations shall be of such character as to fairly test
  and determine knowledge, skills, and abilities necessary to perform  the
  duties  of assessor with respect to appraisal and assessment procedures,
  applicable laws, rules, and regulations and the size and  complexity  of
  assessing units.
    (b)  The  state board may, in its discretion, waive any of the courses
  of training or may certify without examination  any  assessor,  provided
  that such person is:
    (i)  a  member  of the institute of assessing officers of the New York
  state assessor's association or is a member of the American institute of
  real estate appraisers; or
    (ii) designated as a senior real property appraiser by the society  of
  real estate appraisers; or
    (iii)  designated  a  certified  assessment evaluator or an accredited
  assessment evaluator  by  the  international  association  of  assessing
  officers.
    4.  Notwithstanding  the  provisions  of this subdivision or any other
  law, the travel and other actual and necessary expenses incurred  by  an
  assessor,  in  satisfactorily completing courses of training as required
  by this title or as approved by the state  board,  including  continuing
  education courses prescribed by the state board which are satisfactorily
  completed  by  any  assessor,  shall be a state charge upon audit by the
  comptroller. Candidates for certification as eligible for  the  position
  of  assessor,  other  than  assessors,  shall be charged for the cost of
  training materials and shall be responsible for all other costs incurred
  by them in connection with such training.
    5. In a city subject to this title, the travel and  other  actual  and
  necessary  expenses  incurred  by  appraisal  personnel  employed in the
  office of such assessor in attending courses of training as required  by
  this subdivision shall be a state charge upon audit by the comptroller.
    6. To the extent funds are appropriated, all payments pursuant to this
  section shall be made from the local assistance account.
    * NB Effective April 1, 2006

Last modified: August 27, 2006