N.Y. Real Property Tax Law § 336: Statement of disclosure for assessors

§ 336. Statement of disclosure for assessors. 1. Definitions. When

used in this section and unless otherwise expressly stated or unless the

context otherwise requires:

a. The term "appropriate body" or "appropriate bodies" shall mean:

(i) in the case of any municipal corporation which has created or

hereafter creates a board of ethics or conflicts of interests board

which is in existence at the time an annual statement of disclosure is

due, and which has been designated by local law, ordinance, or

resolution to be the repository for completed statements of financial

disclosure, such board of ethics or conflicts of interests board;

(ii) in the case of any municipal corporation which has created or

hereafter creates a board of ethics or conflicts of interests board

which is in existence at the time an annual statement of disclosure is

due, and which has not been designated by local law, ordinance, or

resolution to be the repository for completed statements of financial

disclosure, such board of ethics or conflicts of interests board;

(iii) in the case of any municipal corporation for which no board of

ethics or conflicts of interests board is in existence at the time an

annual statement of disclosure is due, the clerk of the county in which

such municipal corporation is located; and

(iv) in the case of a consolidated assessing unit, the board of

directors thereof.

b. "Assessor" has the meaning defined therefor in subdivision three of

section one hundred two of this chapter and includes any other municipal

officer or employee engaged in the assessment of real property for

purposes of taxation and also includes a municipal officer or employee

assigned professional appraisal duties which relate to the assessment of

real property for purposes of taxation.

c. "Statement of disclosure" shall mean a statement disclosing (i) the

description of any real property owned by the assessor in the assessing

unit or in any contiguous municipal corporation. For purposes of this

subparagraph of disclosure, "property owned by" means any property in

which the assessor has a financial interest in excess of one thousand

dollars, whether such property is owned by the assessor directly or

through a corporation in which the assessor is an officer or in which

the assessor owns more than five percent of the shares. It shall be

sufficient to meet the requirements for this item of disclosure if the

assessor shall state the acreage of the property, the square footage of

any structure on the property, the use whether residential or commercial

to which the structure is put, the municipal corporation in which it is

located, and the general section of the municipal corporation (north,

south, east, west, center); (ii) the name of any employer and the

position held; (iii) the name of any corporation of which the assessor

is (A) an officer, director or employee, or (B) in which the assessor

owns more than five percent of the shares and the position of the

assessor; (iv) a description of any self-employment (if it provided more

than two thousand dollars of gross income in the previous calendar

year); (v) if the assessor is licensed to practice any profession by the

state of New York, and the assessor practices such profession, the

nature of the practice and the types of business in which the clients

engage. For the purposes of this subparagraph of disclosure, it shall be

sufficient to describe the types of business in which the clients engage

as a broad category encompassing the majority of the assessor's clients;

(vi) types of gifts, except gifts from relatives, of more than fifty

dollars in value; (vii) persons or firms to whom money in the amount of

more than one thousand dollars is owed not including credit cards or

bank loans; and (viii) persons or firms, except relatives, who owe the

assessor an amount in excess of one thousand dollars. With respect to

any such subparagraph of disclosure, the assessor shall also provide

information with respect to the members of the assessor's immediate

family, unless, after a reasonable effort by the assessor, the spouse or

other immediate family member refused to disclose such information, in

which case, the statement shall so state such refusal. Such statement

shall not require the disclosure of any values of property or amounts of

compensation.

2. Posting of statute. The chief executive officer of each municipal

corporation shall cause a copy of this section to be kept posted in a

public building under the jurisdiction of his or her municipal

corporation where public notices are generally posted in the municipal

corporation. Failure to post any such copy shall have no effect on the

duty of compliance with this section, nor with the enforcement of the

provisions thereof.

3. Filing of statement of disclosure by assessors. Notwithstanding the

provisions of any general, special, or local law to the contrary, each

assessor, except an assessor who is compensated in an amount of less

than twenty thousand dollars annually in the aggregate for serving as an

assessor or who is required to file an annual statement of financial

disclosure by an appropriate body as provided for in article eighteen of

the general municipal law, shall file an annual statement of disclosure

with the appropriate body, as defined in this section, on the fifteenth

day of May. Such statement of disclosure shall contain the information

and shall be in the form set forth hereinbelow:

1. Name_______________________________________________________________

2. (a) Title of Position______________________________________________

(b) Department, Agency or other Governmental Entity________________

(c) Address of Present Office______________________________________

(d) Office Telephone Number________________________________________

3. (a) If married, please give spouse's full name including maiden name

where applicable.

.

(b) List the names of all unemancipated children.

_____________________________________________________________________

_____________________________________________________________________

_____________________________________________________________________

_____________________________________________________________________

_____________________________________________________________________

Answer each of the following questions completely, with respect to

the calendar year ending the December 31st preceding the date of

filing of this statement of disclosure unless another period or date

is otherwise specified. If additional space is needed, attach

additional pages.

1. Describe any real property in which you have a financial interest

greater than $1,000 (whether owned by you or owned through a

corporation in which you are an officer or in which you own more than

5% of the shares) in the assessing unit or in any contiguous

municipal corporation:

a. Acreage of the property:

b. Square footage of any structure or structures on the property:

c. Municipal corporation in which located:

d. General area of municipal corporation in which the property is

located (north, south, east, west, central):

e. Use of structure (residential, commercial, industrial):

2. Name any employer other than the municipal corporation in which

you are employed as assessor and the position you hold:

3. Name any corporation in which a) you are an officer, director or

employee, or b) in which you own more than five percent of the shares

and give your position in it:

4. Describe any self-employment (if it provided more than two

thousand dollars of gross income in the previous calendar year):

5. If you are licensed to practice any profession by the state of New

York, and you practice that profession, give the nature of the

practice and the general types of business in which your clients

engage:

a. Type of profession (e.g., lawyer, real estate broker, pharmacist):

b. General types of business in which a majority of your clients

engage (e.g., real estate development, general practice, healthcare,

general business):

6. Types of gifts, except gifts from immediate family or relatives

within the third degree of consanguinity or affinity, of more than

fifty dollars in value:

7. Persons or firms to whom money in the amount of more than one

thousand dollars is owed not including credit cards or bank loans;

and

8. Persons or firms, except relatives, who owe you an amount in

excess of one thousand dollars.

4. Other laws. No local law, ordinance, or resolution shall be adopted

which is inconsistent with the provisions of this section.