New York Real Property Tax Law Article 16 - CONSOLIDATED ASSESSING UNITS

• 1600 - Statement of Purpose.
  The purpose of this article is to establish a mechanism by which two or more assessing units may consolidate their assessment functions and thereby provide...
• 1602 - Establishment of Consolidated Assessing Units.
  1. The governing bodies of two or more assessing units, except villages, are hereby authorized to establish a consolidated assessing unit for the purposes hereinafter...
• 1604 - Board of Directors Constituted.
  1. A consolidated assessing unit shall be administered by a board of directors consisting of at least four members, each of whom shall be appointed...
• 1606 - Powers of Board of Directors.
  1. The board of directors of a consolidated assessing unit shall have the same powers and duties that governing bodies of city and town assessing...
• 1608 - Adoption of Operating Budget.
  1. Each consolidated assessing unit shall adopt an operating budget and submit the same to each constituent municipality no later than September first of each...
• 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...
• 1612 - Board of Assessment Review.
  1. The board of assessment review of a consolidated assessing unit shall have the powers and duties set forth in title one-A of article five...
• 1614 - Special Procedures Applicable to a Consolidated Assessing Unit.
  1. Consolidated assessment roll. The assessment roll for a consolidated assessing unit shall be a single assessment roll pertaining to all property in the consolidated...
• 1616 - Local Options Not Relinquished.
  Nothing in this article shall be construed so as to remove from the governing body of a constituent municipality the right to exercise any option...
• 1618 - Equalization.
  1. The commissioner shall establish equalization rates for a consolidated assessing unit in the manner provided by article twelve of this chapter, except as otherwise...
• 1620 - Role of Commissioner.
  The commissioner shall facilitate the establishment and operation of a consolidated assessing unit, and shall prepare manuals relating to the procedures and duties of a...
• 1622 - Dissolution of Consolidated Assessing Unit.
  1. Any constituent municipality may withdraw from the consolidated assessing unit by local law, provided that such withdrawal shall be effective no sooner than one...
• 1624 - Construction of Article.
  1. The provisions of this article shall be construed liberally, it being the intention of the legislature that the creation of consolidated assessing units should...

Last modified: February 3, 2019