N.Y. Real Property Tax Law 1610 – Assessor
§ 1610. Assessor. 1. The assessor of a consolidated assessing unit shall prepare the assessment roll for the consolidated assessing unit.
Terms Used In N.Y. Real Property Tax Law 1610
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
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.