N.Y. Real Property Tax Law § 1582: Form of rolls; delivery

§ 1582. Form of rolls; delivery. 1. Assessment rolls and tax rolls may

be prepared by means of electronic data processing, and may be prepared

in any form which can be made readily available in legible form. If an

assessment roll or tax roll is machine readable only, the office in

which that roll is filed must have a sufficient number of machines to

ensure ready public access and the staff to assist the public in use of

the machines, whenever the roll is required by law to be available for

public inspection.

2. Where a provision of law requires the delivery of an assessment

roll or tax roll and there is agreement between the recipient and the

person or body responsible for the delivery, the data file which

includes the information necessary to the preparation of the roll may

be delivered in lieu of the document itself.