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New York · Through 2026-09-11

N.Y. Real Property Tax Law § 1604: Board of directors constituted

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Where this section sits in the code
  1. Real Property Tax Law
  2. Article 16. Consolidated Assessing Units

§ 1604. Board of directors constituted. 1. A consolidated assessing

unit shall be administered by a board of directors consisting of at

least four members, each of whom shall be appointed by the governing

body of a constituent municipality. Each constituent municipality shall

have at least one appointee on such board. If the local laws

establishing the consolidated assessing unit so provide, the constituent

municipalities need not have the same number of appointees. The board of

directors shall meet at least once in each calendar quarter.

2. No director shall be an employee of a constituent municipality, but

a director may be an elected official of a constituent municipality. No

director shall receive any salary or other compensation from the

consolidated assessing unit, but a director shall be entitled to

reimbursement for actual and necessary expenses incurred in the

performance of his or her duties as a director.

3. Each director shall take an oath of office prior to service as a

director. The term of office of a director shall be two years.

4. (a) The board of directors shall choose from among themselves a

chairperson, a secretary and, if deemed necessary, a vice-chairperson,

who shall serve in such capacity at the pleasure of the board.

(b) The chairperson shall preside over meetings of the board of

directors, and shall forward to the directors relevant information,

including materials necessary to prepare for meetings.

(c) The secretary shall provide for public notice of the time and

place of each meeting, shall keep full and accurate records of each

meeting, shall file a copy of such minutes in the office or offices of

the assessor so that they are available for public inspection, shall

furnish a copy of such minutes and other relevant materials to the

constituent municipalities, and shall accept service of legal process,

including service of a petition to review an assessment pursuant to

section seven hundred eight of this chapter.

(d) The directors may appoint an assistant who shall perform such

duties as are necessary to enable directors to properly and efficiently

carry out the provisions of this article. The compensation of such

assistant shall be set by the constituent municipalities when approving

the operating budget for the consolidated assessing unit.

(e) The vice-chairperson shall act on behalf of the chairperson in the

event that the chairperson is absent or unable to perform his or her

duties.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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