N.Y. Real Property Tax Law § 1530: County real property tax service agency; director

§ 1530. County real property tax service agency; director. 1.

Selection and term of office. In each county that does not assess real

property for purposes of taxation, except a county wholly within a city,

there shall be a real property tax service agency. The head of such

agency shall be the director of real property tax services, who shall

have a six year term of office commencing on October first, nineteen

hundred seventy-one and on October first of each sixth year thereafter.

The director shall be appointed by the legislative body of the county

except that in a county in which heads of departments are appointed by

the county executive or county manager, such director shall be appointed

by such county executive or county manager. Any resident of the state,

otherwise eligible for appointment as director of real property tax

services, may be appointed director of real property tax services.

1-a. In the event that a director of real property tax services,

appointed pursuant to the provisions of this section, is unable to

perform the duties of the office of director of real property tax

services or the office becomes vacant, the appointing authority may by

resolution designate or appoint an acting director of real property tax

services. Where an acting director of real property tax services is

designated or appointed pursuant to this section, the appointing

authority shall notify the commissioner within fifteen days of making

such designation or appointment. The acting director of real property

tax services shall function as director of real property tax services

until such time as the director of real property tax services is able to

resume the position or until a replacement is appointed. In the event an

acting director of real property tax services functions as director of

real property tax services for more than six months, then such acting

director of real property tax services shall be required to meet the

minimum qualification standards and to obtain certification as required

by this title for persons appointed to the office of director of real

property tax services.

2. Classification. The position of director of real property tax

services shall be classified in the noncompetitive class of the civil

service, except where the county legislative body determines the

position to be full-time and such body requests that the position be

classified in the competitive class.

3. Qualifications and training. a. Minimum qualification standards.

The director of real property tax services shall be appointed on the

basis of his knowledge of principles and methods relating to the

assessment of real property and his executive and administrative

experience. No person shall be eligible for appointment as director

unless he meets the minimum qualification standards established for such

office by the commissioner.

b. Required training. A person who takes office as director of real

property tax services shall complete the basic course of training

prescribed by the commissioner within four years after he or she

commences his or her term of office. The curriculum of such basic

training course shall include but not be limited to assessment

administration; the fundamentals of real property and land appraisal;

fundamentals of tax mapping; mass appraisal techniques; industrial

appraisal; exemption administration; tax collection and enforcement; and

other topics relevant and important to assessing functions; provided,

however, any such person who successfully demonstrates to the

commissioner satisfactory competence in the subject matter of the basic

course of training shall not be required to complete the same. Directors

of real property tax services shall, in addition to the basic course of

training, also complete courses in a continuing training and education

program as shall be prescribed by the commissioner under the provisions

of this article.

c. Orientation. Within one month of commencing a term of office, any

county director who has not obtained commissioner certification pursuant

to this section shall attend a one day orientation course prescribed by

the commissioner. Such orientation course shall be designed to provide

the prospective county director with a general knowledge of the

responsibilities of the county director and a general understanding of

the appropriate state and local government structure. No county director

shall continue in office or receive compensation where the commissioner

determines that he or she has failed to file with the clerk of the

county a certificate of attendance of the orientation course.

d. Interim certification. At least once during each twelve month

period preceding the date by which the commissioner requires permanent

certication pursuant to this section, each county director must obtain

an interim certification from the commissioner. Such interim

certification shall evidence satisfactory progress in obtaining

permanent certification by successful completion of one or more

components of the required training. The commissioner shall transmit

such interim certificate to the county director and to the appropriate

county clerk for filing.

e. Failure to complete required training. (1) Such director of real

property tax services shall not continue in office unless within the

applicable period specified in paragraph b of this subdivision, he or

she shall have filed with the clerk of the county a certificate of the

commissioner stating that he or she has completed the basic course of

training and education prescribed by the commissioner. The county

director must also complete prescribed courses in a continuing training

and education program as required in paragraph b of this subdivision.

(2) In the event a director does not file such statement, interim

certificate, certificate, or a temporary certificate issued pursuant to

this paragraph, or does not complete such prescribed courses in a

continuing training and education program, the commissioner shall

conduct a hearing upon notice to the director and the clerk of the

county for which he serves. If, after such hearing, the commissioner

finds that the director has failed to comply with the provisions of this

subdivision, such appointment shall be revoked and the appointing

authority shall appoint a successor for the balance of the unexpired

term, subject to all applicable provisions of this article. Such hearing

shall be conducted within the county for which the director serves no

later than thirty days after delivery of such notice. (3) In the event

that a director shall have been unable to enroll in or complete such

basic course of training and education for reasons beyond his or her

control, the commissioner may issue a temporary certificate enabling the

director to continue in office pending completion of such course at the

earliest date when such course is next available as specified by the

commissioner. The temporary certificate shall be filed by the director

with the clerk of the county and shall permit the director to continue

in office for the period set forth therein. Upon the expiration of such

temporary certification and after a hearing as hereinabove provided, the

appointment of the director shall be revoked unless the director has

filed a certificate pursuant to this subdivision. The provisions of this

paragraph with respect to revocation of appointment shall not apply to a

director if upon his or her appointment or reappointment the

commissioner certifies that he or she has completed the type of basic

course of training and education which is then prescribed for the

position to which he or she is appointed or reappointed.

f. Expenses in attending training courses. Notwithstanding the

provisions of any other law, the travel and other actual and necessary

expenses incurred by a director or a person appointed director for a

forthcoming term in attending courses of training as required by this

subdivision or as approved by the commissioner shall be a state charge

upon audit by the comptroller. Notwithstanding the foregoing provisions

of this paragraph, if the provider of a training course has asked the

commissioner to approve the course for credit only, so that attendees

who successfully complete the course would be entitled to receive credit

without having their expenses reimbursed by the state, and the

commissioner has agreed to do so, the travel and other actual and

necessary expenses incurred by such attendees shall not be a state

charge.

4. Special provisions for certain counties. In a county which on

August first, nineteen hundred seventy has a county tax commission with

members who serve for five-year overlapping terms and consisting of

members who are required to represent more than one political party and

having powers and duties which include a substantial part of the duties

assigned by this article to the director of real property tax services

and substantial additional duties with respect to real property

taxation, the chief administrative officer of such commission, whether

known as secretary or by some other title, shall exercise and perform

the powers and duties assigned and imposed upon the director of real

property tax services under this article, provided that the powers and

duties assigned to him which are the same as the powers and duties

assigned to such commission shall be exercised by him under the general

direction of the commission. Such chief administrative officer shall

have the same term of office as is prescribed in this article for a

director of real property tax services and shall meet all of the

requirements provided by this article with respect to qualifications and

training of persons holding the office of director of real property tax

services. Nothing in this article shall prohibit such county from

adopting a local law making this article applicable to such county

without regard to the provisions of this subdivision.