N.Y. Real Property Tax Law § 1532: Powers and duties of director of real property tax services

§ 1532. Powers and duties of director of real property tax services.

1. The director of real property tax services shall provide the

following services to all cities and towns within the county to which

this article is applicable:

(a) Prepare tax maps, maintain them in current condition, and provide

copies thereof, in accordance with subdivision one of section five

hundred three of this chapter;

(b) Provide advisory appraisals to cities and towns as required by

section fifteen hundred thirty-six of this chapter;

(b-1) Provide appraisals and appear as an expert witness or designate

qualified personnel within the office of real property tax services to

appear as expert witnesses in court proceedings for cities and towns as

authorized by section fifteen hundred thirty-six-a of this article;

(c) Advise the assessors on procedures for the preparation and

maintenance of assessment rolls, property record cards, appraisal cards

and other records and documents relating to real property assessment and

taxation;

(d) Provide appraisal cards in such form as shall be prescribed by the

commissioner in quantity needed for use in the preparation of assessment

records;

(e) Cooperate and assist in the training programs provided by the

commissioner under this article;

(f) Provide administrative support, cooperation and assistance to

acting boards of assessment review constituted pursuant to section five

hundred twenty-seven of this chapter.

2. The director of real property tax services shall in addition:

(a) Provide the county equalization agency with such information from

his office as may be useful in the operation of that agency;

(b) Coordinate any county-wide revaluation program;

(c) Prepare and furnish an annual report to the legislative body of

the county, a copy of which shall be sent to the commissioner which

report shall contain at least such information required by the

legislative body of the county and the commissioner and prepare such

additional reports as may from time to time be required by the

legislative body of the county or the commissioner;

(d) Provide to the county clerk, upon request, the tax map

identification numbers of all parcels identified by the clerk as within

an agricultural district;

(e) Identify to the county clerk by tax identification number, those

parcels within the county which have received agricultural assessments

within the past year;

(f) Serve on any county agriculture and farmland protection board

established in the county.

3. The director of real property tax services shall when authorized by

resolution of the county legislative body:

(a) Assist in the disposition and sale of real property acquired by

the county as a result of tax sale;

(b) Perform the duties imposed upon the recording officer of the

county by section five hundred seventy-four of this chapter in relation

to reports of transfers of real property;

(c) Supply cities and towns with assessment rolls or other forms for

use in connection with the preparation of assessment rolls or the

collection of property taxes;

(d) Supervise the appraisal of property and the preparation of

assessment rolls for those assessing units which have entered into

agreements with the county pursuant to section fifteen hundred

thirty-seven of this article.

(e) Perform or supervise the performance of data collection, sales

verification, or other assessment-related services, pursuant to an

agreement between the county and an assessing unit or the commissioner.

4. The director of real property tax services shall render such other

related services pertaining to the assessment and taxation of real

property as may be authorized by the legislative body of the county as

are not inconsistent with the performance of his duties pursuant to this

chapter or any general or special law.

5. Information regarding decedents provided by the commissioner to a

county director of real property tax services pursuant to subsection (c)

of section six hundred fifty-one of the tax law shall be used only for

purposes of real property tax administration. The contents of the report

may be shared with the assessor and tax collecting officer of the

municipal corporation in which the decedent's former residence is

located, and with the enforcing officer if such residence is subject to

delinquent taxes. The information shall be deemed confidential

otherwise, and shall not be subject to the provisions of article six of

the public officers law.