N.Y. Real Property Tax Law § 1406: Verification and completion of tentative assessment roll; notice thereof

§ 1406. Verification and completion of tentative assessment roll;

notice thereof. 1. When the tentative assessment roll has been prepared,

the assessors or a majority of them, shall severally make, subscribe and

attach to such roll, or file therewith in accordance with the provisions

of section fifteen hundred eighty-four of this chapter, an oath in

substantially the same form required of town assessors by section five

hundred five of this chapter.

2. On or before the first day of February or such other date as may be

applicable pursuant to section 5-510 of the village law, the assessors

shall complete the assessment roll and file such roll in duplicate with

the clerk of the village; provided, however, that if such clerk collects

taxes for the village a duplicate roll need not be so filed.

3. On or before the eighth day of February or such other date as may

be applicable pursuant to section 5-510 of the village law, the clerk of

each village shall cause a notice, the contents of which are hereinafter

set forth, to be published in the official newspaper of the village.

4. Such notice shall state that the assessors have completed the

assessment roll, that a copy thereof has been filed with the village

clerk where it may be seen and examined by any person during business

hours until the third Tuesday of the month and that on that day the

board of review will meet to hear complaints in relation to assessments

at a specified time and place for at least four consecutive hours.

5. After publication of the notice and until such third Tuesday, the

village clerk shall make the assessment roll available for public

inspection.

6. The village assessors shall maintain an inventory of all the real

property located therein including the names of the owners thereof and

complete an annual update thereto on or before the first day of January

or such other date as may be applicable pursuant to section 5-510 of the

village law. The physical characteristics of real property included in

such inventory shall constitute a public record and be available for

public inspection and copying in accordance with paragraph (b) of

subdivision two of section eighty-seven of the public officers law

except as provided in paragraphs (d) and (f) of subdivision two of

section eighty-seven of the public officers law. Disclosure of the

inventory data shall not be considered an unwarranted invasion of

personal privacy as defined in subdivision two of section eighty-nine of

the public officers law.