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New York · Through 2026-09-11

N.Y. Real Property Tax Law § 328: Option to change to single appointed 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

§ 328. Option to change to single appointed assessor. In any city or

town which has retained the office of elective assessor, the legislative

body of such city or town may adopt a local law providing that from and

after a date set forth in such local law, which date must be within one

year after the date on which such local law was adopted, there shall be

but one assessor, to be appointed as provided in section three hundred

ten of this title. The legislative body, in its discretion, may

determine that a local law adopted pursuant to this section shall be

subject to a mandatory or permissive referendum, or not subject to a

referendum. Any such referendum shall be conducted in the manner

prescribed in section twenty-three or twenty-four of the municipal home

rule law, as the case may be. On December thirty-first of the year in

which such local law shall take effect, the term or terms of all

assessors then in office shall terminate.

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

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