N.Y. Real Property Tax Law § 1590: Data files; retention; submission to commissioner

§ 1590. Data files; retention; submission to commissioner. 1. (a) A

municipal corporation, other than a school district or a village, which

prepares assessment rolls by means of electronic data processing, shall

annually submit to the commissioner the data files used in the

preparation of each tentative and final assessment roll and summaries of

the information from the final assessment roll including as a minimum

the number of parcels, the total assessed value thereof, and the total

taxable assessed value thereof. Such information shall be submitted

within ten days of the time of filing the tentative or final assessment

roll, as provided for pursuant to section five hundred six or five

hundred sixteen of this chapter or such other law as may be applicable.

(b)(i) In addition, if the assessing unit maintains a website, then

within ten days of the filing of the tentative assessment roll, it shall

post a copy of such roll on its website, with a link thereto prominently

displayed on its home page, and shall not remove the same before the

final assessment roll has been filed. In lieu of posting a copy of such

roll on its website, the assessing unit may cause such copy to be posted

on the website of the county in which it is located for the same period

of time as otherwise required by this subdivision, provided that a link

thereto shall be prominently displayed on the website of the assessing

unit.

(ii) If the assessing unit does not maintain a website, then, within

ten days of the filing of the tentative assessment roll, it shall cause

a copy of such roll to be posted on the website of the county in which

it is located for the same period of time as otherwise required by this

subdivision.

(c) Within ten days of the filing of the final assessment roll, the

assessing unit shall cause a copy of such final roll to be posted either

on its own website or on the county's website, in the same manner and

subject to the same conditions as provided in paragraph (b) of this

subdivision.

2. Data files used in the preparation of a tentative assessment roll

or a posted tax roll, including a posted school tax roll, shall be

retained by the assessing unit, tax levying body or the municipal

corporation responsible for preparation of the roll, for a minimum of

three years from the date of the filing of that roll.

3. Each municipal corporation shall submit to the commissioner the

data files used to prepare its tax rolls and tax bills no later than ten

days after the annexation of the warrant for the collection of taxes for

the applicable fiscal year, or where no such warrant is annexed, no

later than ten days after the last date prescribed by law for the levy

of taxes of the applicable fiscal year, provided that if its tax rolls

or tax bills, or both, are prepared by a different governmental entity,

that entity shall be jointly responsible for submitting the applicable

data files to the commissioner.