New York Real Property Tax Law Section 1610 - Assessor.

1610. Assessor. 1. The assessor of a consolidated assessing unit shall prepare the assessment roll for the consolidated assessing unit.

2. The assessor of a consolidated assessing unit shall have the powers and duties generally applicable to assessors, including, but not limited to:

(a) Valuing real property for purposes of taxation;

(b) Determining the exempt status of real property;

(c) Assessing real property at the uniform percentage of value prescribed by the board of directors;

(d) Preparing and maintaining property records;

(e) Issuing notices to taxpayers as required by law;

(f) Appearing before the board of assessment review at its meetings to hear complaints on assessments;

(g) Being available to taxpayers to explain assessments;

(h) Developing and distributing public information about assessments; and

(i) Hiring personnel.


Last modified: February 3, 2019