N.Y. Real Property Tax Law § 503: Tax maps

§ 503. Tax maps. 1. (a) Each county, except a county wholly within a

city, shall prepare and maintain in current condition for each city and

town therein a tax map approved by the commissioner. Copies of such maps

shall be supplied to each city, town and village in accordance with the

provisions of subdivision two of this section; provided, however, that a

county need not furnish a tax map for a village unless such village

provides for the payment of the cost thereof. It shall be the duty of

the assessors of the assessing units for which tax maps have been

provided to use such maps in their assessment work and in making up the

assessment rolls in accordance with the forms and the instructions

furnished by the commissioner.

(b) The commissioner shall promulgate rules which establish standards,

specifications and procedures for the preparation and maintenance of tax

maps and shall approve tax maps which satisfy such requirements. Such

rules may take into consideration other potential land uses of such

maps. The commissioner may require from any county applying for approval

of a tax map such information as may be necessary including a copy of

such tax map.

2. The originals of tax maps approved under this section shall be

filed in the office of the county director of real property tax

services. With the cooperation and concurrence of the assessor, the

county director shall make such changes from year to year upon such tax

maps as may be necessary to maintain the maps in current condition. The

expense of maintaining such tax maps in current condition shall be a

county charge and shall be levied ad valorem upon all taxable property

in the county. On such dates as are appropriate for use in connection

with the preparation of assessment rolls, the county director shall

furnish each city, town and village that assesses real property for

purposes of taxation with a copy of the approved tax map or pertinent

portion thereof in current condition. Such copy of the map shall be a

public record and shall be filed in the office of the assessor of the

city, town or village; provided, however, that if the city, town or

village does not maintain an office for the assessor, the map shall be

filed in the office of the city, town or village clerk. The county

director may file an additional copy of the tax map in the office of the

county clerk and shall provide such additional copies to such county or

other government agencies as the legislative body of the county may

direct.

3. Nothing contained in this section shall be construed to preclude a

city, town or village from preparing and maintaining a tax map in

accordance with the provisions of this section. The originals of tax

maps prepared by a city, town or village and approved under this section

shall be filed in the office of the assessor of the city, town or

village and shall be maintained in current condition by such assessor.

If the city, town or village does not maintain an office for the

assessor the map shall be filed in the office of the city, town or

village clerk. The assessor shall file an additional copy of such map

with the county director, the county clerk and with the officer vested

with the power and duty to enforce the collection of taxes.

4.(a) In the preparation of initial tax maps pursuant to this section,

the county shall utilize existing tax maps and similar maps to the

extent practicable and for such purpose shall obtain from each city,

town and village within the county a copy of its existing tax map or

similar map, if any. Each city, town or village shall either provide a

copy to the county, or shall make such map or maps available to the

county for copying. The county shall compensate the city, town or

village for such existing map or similar map upon the basis of the

amount by which the cost of preparing the county tax map for the area in

the city, town or village is reduced as a result of the utilization of

such map.

(b) The cost of the preparation of initial tax maps in accordance with

provisions of this section may be levied upon the several cities and

towns in the county in accordance with the cost of the maps for such

cities and towns respectively or may be levied ad valorem upon all

taxable real property in the county, as determined by resolution of the

county legislative body. In either event the amount so levied shall

include the compensation to cities, towns and villages for existing tax

maps or similar maps determined as provided in paragraph (a) of this

subdivision. Such cost so levied, whether imposed ad valorem upon all

taxable property in the county or charged-back against the respective

cities and towns in the county, shall be deemed to be a county purpose.

5. The preparation of tax maps in accordance with the provisions of

this section shall not be deemed to be the practice of land surveying

within the meaning and intent of article one hundred forty-five of the

education law. Nothing contained in this section shall be construed as

prohibiting a licensed land surveyor from performing such service. The

determination and furnishing of vertical and horizontal control when

necessary for photogrammetric purposes to be used in the preparation of

a tax map, or any measurement function necessitating ground surveys

shall be performed by or under the supervision of a person licensed to

practice land surveying under article one hundred forty-five of the

education law.

6. The commissioner shall advise and assist counties with respect to

the preparation and maintenance of tax maps. All agencies of the state

shall cooperate with counties in the preparation of tax maps and, upon

request, shall furnish to counties at no cost copies of existing maps in

the possession of such agencies which will be of assistance in the

preparation of such maps.

7. Nothing contained in this section shall preclude a county

legislature at its option, by resolution, from fixing a fee in an amount

not to exceed twenty-five dollars for a one through three lot

subdivision map, whether intended as an original subdivision or as an

alteration, including correction of a prior subdivision, or an

instrument abandoning such subdivision map, or a condominium map; fifty

dollars for a four through nine lot subdivision map, whether intended as

an original subdivision or as an alteration, including correction of a

prior subdivision, or an instrument abandoning such subdivision map, or

a condominium map, and one hundred dollars for a ten or more lot

subdivision map, whether intended as an original subdivision or as an

alteration, including correction of a prior subdivision, or an

instrument abandoning such subdivision map, or a condominium map. Such

fee shall be paid to the real property tax service agency by any person

or corporation filing a map in accordance with the provisions of any

general, special or local law or ordinance or of any county, city or

village charter, if such map necessitates any change upon a tax map in

order to maintain the map in current condition.

8. Notwithstanding any provisions of subdivision seven of this section

to the contrary, in a county where there is a tax commission as defined

in subdivision four of section fifteen hundred thirty of this chapter,

where tax maps are prepared and maintained by cities and towns within

the county, the provisions of subdivision seven of this section shall be

applicable to such cities and towns in the same manner as if it were a

county and the legislative body of the city or town at its option may

fix a fee in connection with the filing of a subdivision map as provided

therein, such fee to be paid to the city or town, as the case may be.

Certification that the fee authorized by this section has been paid as

required by section three hundred thirty-four and section three hundred

thirty-nine-s of the real property law and section five hundred sixty of

this chapter shall be made by the chief executive officer of the city or

town.