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New York · Through 2026-09-11

N.Y. Real Property Tax Law § 314: Acting assessor

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Where this section sits in the code
  1. Real Property Tax Law
  2. Article 3. Taxable Real Property and Standard of Assessment
  3. Title 2. Assessors and Assessor Training

§ 314. Acting assessor. 1. In the event that an assessor appointed

pursuant to the provisions of section three hundred ten of this title is

unable to perform the duties of the office or the office becomes vacant,

the appointing authority may by resolution designate or appoint an

acting assessor. Where an acting assessor is designated or appointed

pursuant to this section, the appointing authority shall notify the

commissioner within fifteen days of making such designation or

appointment. The acting assessor shall function as assessor until such

time as the assessor is able to resume the position or until a

replacement is appointed. In the event an acting assessor functions as

assessor for more than six months, then such acting assessor shall be

required to meet the minimum qualification standards and to obtain

certification as required by this title for persons elected or appointed

to the office of assessor.

2. In the event that an elective assessor is unable to perform the

duties of the office, the legislative body may by resolution designate

or appoint an acting assessor. Where an acting assessor is designated or

appointed pursuant to this section, the legislative body shall notify

the commissioner within fifteen days of making such designation or

appointment. The acting assessor shall function as the assessor or

member of the board of assessors until such time as the assessor is able

to resume the position, a replacement is appointed, or a successor is

elected. In no event may an acting assessor appointed pursuant to this

subdivision function as assessor for more than three months. Nothing

herein shall be deemed to supersede the provisions of the public

officers law on the filling of vacancies in elective offices.

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

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