N.Y. Real Property Tax Law § 1580: Legislative findings

§ 1580. Legislative findings. The legislature hereby finds that many

municipalities now employ electronic data processing equipment in their

administration of the real property tax. Most of the statutes which

currently govern the preparation of assessment rolls, tax rolls and tax

bills were enacted prior to the development of the computer and its

implementation in real property tax systems. As such, these laws, while

still appropriate in the case of manually prepared rolls and bills,

often serve as impediments to the use of modern technology.

The purpose of this article is to eliminate these impediments while

preserving the substance of the law in regard to matters such as public

access, security of information, and the rentention of assessment and

taxation records. Related amendments have also been made to various

sections of this chapter, the town law and the village law.