N.Y. Real Property Tax Law § 1544: State advisory appraisal service

§ 1544. State advisory appraisal service. 1. The commissioner shall

provide upon written request of the chief executive officer or assessor

of a village, city, town or county which conducts a revaluation or

update program as defined in section one hundred two of this chapter

advisory appraisals of (1) highly complex properties, being properties

where the appraisals require either the professional use of highly

specialized engineering skills or the development of earnings or

economic analyses of a high degree of complexity and (2) taxable public

utility property located in such village, city, town or county.

2. The commissioner may require from any person, association,

partnership or corporation operating a public utility in the state which

is subject to the jurisdiction of the state department of public service

or a regulatory agency of the United States government reports in such

form and containing such information and data as the commissioner may

prescribe for the purpose of making such appraisals as may be necessary

pursuant to this article and article twelve of this chapter. If a

person, association, partnership or corporation fails to furnish a

report required by the commissioner to be furnished pursuant to this

subdivision, the commissioner may commence a special proceeding in the

supreme court to compel such person, association, partnership or

corporation to furnish such report.

3. The commissioner may request a director of real property tax

services in a county to provide such preliminary data and information

with respect to parcels eligible for advisory appraisals pursuant to

this section as the commissioner may prescribe for the purpose of

preparing the appraisals required by this section.

4. Advisory appraisals furnished pursuant to this section shall be

considered by the assessor in making assessments but shall not be

binding upon him.