N.Y. Real Property Tax Law § 1540: Counties having power to assess property for tax purposes

§ 1540. Counties having power to assess property for tax purposes. A

county having power to assess property for tax purposes shall be subject

to the provisions of this article in the same manner as if it were a

city or town to which this article applies. Such county shall prepare

appraisals of properties in the county which would be eligible for

county appraisals and shall file the original appraisal report in the

office of the county assessor and a copy with the commissioner as

provided in subdivision three of section fifteen hundred thirty-six of

this chapter. The provisions of subdivision four of such section with

respect to review of such appraisals by the commissioner shall be

applicable except that the application for review shall be filed by the

chief executive officer of the city or town in which the appraised

property is located. In addition, such county shall prepare and maintain

approved tax maps in current condition pursuant to the provisions of

section five hundred three of this chapter and shall provide copies of

such maps to cities, towns and villages in the county that have power to

assess property for purposes of taxation. The powers and duties imposed

on counties by this article with respect to providing services and other

assistance to cities and towns shall not apply to such county except as

provided in this section with respect to tax maps and such county shall

not be required to establish a real property tax service agency. Such

county shall receive the services provided to counties, cities and towns

by the commissioner pursuant to this article.