N.Y. Real Property Tax Law § 1536: County advisory appraisal service

§ 1536. County advisory appraisal service. 1. Types of property. The

county shall provide to the cities and towns therein to which this

article applies upon written request of the chief executive officer or

assessor of such cities and towns advisory appraisals of moderately

complex taxable properties, being properties where the appraisals

require either the professional use of engineering skills or the

development of earnings or economic analyses of substantial complexity.

The commissioner shall determine the specific types of property which

are included within such description in accordance with section fifteen

hundred forty-six of this article.

2. County appraisal personnel. The county shall employ appraisers and

other technical personnel to make the advisory appraisals of such

moderately complex properties. No person shall be employed by the county

and assigned professional appraisal duties which relate to the

assessment of real property for purposes of taxation unless he meets the

minimum qualification standards established by the commissioner. Such

appraisal personnel shall attend courses of training and education

prescribed by the commissioner under this article.

3. County appraisal reports. Upon completion of an appraisal of real

property pursuant to this section, the county director shall file a

summary of the appraisal on forms prescribed by the commissioner with

the assessor of the city or town in which the property is located, and

where such property is located in a village a copy shall be filed with

the assessor of the village. Such appraisal reports shall be in the form

and shall contain such information as shall be prescribed by the

commissioner. The original appraisal report shall be filed in the office

of the director of real property tax services and shall be a public

record. A copy of the original appraisal report shall be simultaneously

filed with the commissioner.

4. Review by commissioner of county advisory appraisals. Any city or

town assessor who receives from the county an advisory appraisal in

accordance with the provisions of this section may apply to the

commissioner for review of such appraisal if in his judgment the value

of the property indicated by the appraisal appears to be unreasonable or

inaccurate. Application for such review shall be made in accordance with

the provisions of section fifteen hundred forty-eight of this chapter.

5. Apportionment of expense of county advisory appraisals. The expense

of making advisory appraisals under this section may be levied upon the

several cities and towns in the county in accordance with the cost of

the appraisals of properties located in such cities and towns

respectively and such charge-back against the cities and towns in the

county shall be deemed to be a county purpose.

6. Appraisals not binding on assessors. Advisory appraisals furnished

pursuant to this section shall be considered by the assessor of the city

or town in making assessments but shall not be binding upon him.