N.Y. Real Property Tax Law § 1570: Standards of real property tax administration

§ 1570. Standards of real property tax administration. 1. For purposes

of this article, on or before January first, nineteen hundred

seventy-eight, the commissioner shall promulgate rules and regulations

establishing minimum standards for a system of real property tax

administration to include but not be limited to:

(a) the collection and maintenance of real property valuation data;

(b) the maintenance of records of transfers of real property;

(c) the preparation of assessment rolls;

(d) the full disclosure to owners of real property as to the estimated

effect of any changes in the assessed valuation of real property;

(e) the preparation of tax rolls and tax bills; and

(f) a system of accounting for the collection of real property taxes.

2. For purposes of paragraphs (e) and (f) of subdivision one of this

section, such rules and regulations shall be promulgated only after

consultation with the department of audit and control.

3. The commissioner may provide technical services to an assessing

unit or to a county acting on behalf of any or all assessing units

within such county to assist in the implementation of a system of real

property tax administration which conforms to the standards established

pursuant to subdivision one of this section. Such services may include

the provision of electronic data processing time and programs and the

provision of advice and assistance in the managing of contracts for

electronic data processing services.