N.Y. Real Property Tax Law § 506: Tentative assessment roll; notice of completion

§ 506. Tentative assessment roll; notice of completion. 1. On or

before the first day of May, the assessor or assessors of each city and

town shall complete the tentative assessment roll and make out a copy

thereof to be filed with one of their number or, if the assessors so

elect, with the town clerk, in the case of towns. The assessor or

assessors shall forthwith cause a notice, the contents of which are

prescribed by subdivision one of section five hundred twenty-six of this

article, to be published once in the official newspaper of such city or

town, or if no newspaper has been designated the official newspaper, in

a newspaper having general circulation in such city or town. In towns,

the assessors shall also forthwith cause a copy of the published notice

to be posted on the signboard maintained for the posting of legal

notices at the entrance of the town clerk's office pursuant to

subdivision six of section thirty of the town law. Every notice given

pursuant to this subdivision shall specify the date or dates and times

at which the board of assessment review shall meet to hear complaints

with respect to assessments.

2. After publication of the notice and until the fourth Tuesday of

May, the assessor or the town clerk, as the case may be, with whom the

roll is left shall make it available for public inspection as prescribed

by subdivision two of section five hundred twenty-six of this article.

3. When an original final assessment roll is prepared pursuant to

section five hundred sixteen of this title, the tentative assessment

roll shall be retained in the office of the assessor, or if the

assessors so elect, with the town clerk, in case of towns, as a public

record for a minimum of five years from the date of filing thereof.