N.Y. Real Property Tax Law § 523-a: Temporary members of boards of assessment review; administrative hearing panels

§ 523-a. Temporary members of boards of assessment review;

administrative hearing panels. 1. The legislative body of any local

government or village may, in any year it deems necessary, appoint

temporary members to the board of assessment review to serve on

administrative hearing panels as provided in this section.

2. The number of temporary members which may be appointed pursuant to

this section in any year shall not exceed two times the number of

members appointed to such board pursuant to section five hundred

twenty-three of this title and which served on such board for hearing

complaints in the previous year. Such temporary members shall be

appointed to one-year terms of office and shall be subject to the same

qualifications, training and disclosure requirements as members of the

board of assessment review, as provided in subdivisions one, one-a and

two of section five hundred twenty-three of this title and any other

applicable law; provided, however, such temporary members shall not hear

complaints unless such appointee has received a certificate of

attendance for the required training course within twelve months of the

date on which complaints are to be heard.

3. The chairman of the board of assessment review shall assign panels

to hear complaints in relation to assessments consisting of at least one

member appointed pursuant to section five hundred twenty-three of this

title and no more than two temporary members appointed pursuant to this

section. Such panels shall have the same powers and duties as those of

the board of assessment review pursuant to section five hundred

twenty-five of this title except that they shall not determine the final

assessment of the real property of each complainant, but shall make a

recommendation with respect thereto to the board of assessment review.

4. The assessor or a member of his or her staff shall attend all

hearings of the administrative hearing panels, shall have the right to

be heard on any complaint and, upon request, shall have the right to

have his or her remarks with respect to any complaint recorded in the

minutes of the panel.

5. Not later than twenty days prior to the last date provided by law

for the completion and filing of the final assessment roll, each

administrative hearing panel shall submit a recommendation with respect

to each complaint heard by it to the chairman of the board of assessment

review. The board of assessment review shall forthwith consider the

recommendations of each panel. If a majority of the members of the board

of assessment review disagree with one or more recommendations, it shall

schedule hearings thereon for a day no later than five days prior to the

date set by law for the completion and filing of the final assessment

roll and shall notify the assessor and the complainant of the time and

place of the hearings. Following this hearing, the board of assessment

review shall determine the final assessment of the complainant's

property. In all other cases, the recommendation of the administrative

hearing panel shall be adopted by the board of assessment review as its

determination of the final assessment.

6. The legislative body of the local government or village may adopt a

resolution providing that the temporary members of the board of

assessment review appointed pursuant to this section shall be paid for

their respective services. Such resolution, if adopted, shall fix the

amount of such compensation.