N.Y. Real Property Tax Law § 526: Assessor's responsibilities

§ 526. Assessor's responsibilities. 1. The notice of completion of the

tentative assessment roll, published pursuant to section five hundred

six of this chapter, shall state that the assessors have completed the

tentative assessment roll, that a copy thereof has been left with one of

their number or the town clerk, as the case may be, at a specified place

where it may be seen and examined by any person until the day specified

by law for the hearing of complaints in relation to assessments, and

that on such day the board of assessment review will meet to hear

complaints in relation to assessments at a specified time and place for

a period of at least four hours, not necessarily continuous, between

nine o'clock in the morning and ten o'clock in the evening but in no

event less than two hours after six o'clock in the evening. In addition,

such notice shall set forth (1) a statement that the assessor will be in

attendance with such tentative assessment roll at a specified place

during a specified period of at least four hours not necessarily

continuous, between nine o'clock in the morning and ten o'clock in the

evening on at least four specified days after the first publication of

such notice and before the day the board of assessment review is

required to meet to hear complaints and (2) the date on which as

required by law the board of assessment review will meet to hear

complaints in relation to assessments of real property, the place of

such meeting and the hours of such meeting as fixed by the board of

assessment review and (3) a statement that a publication containing

procedures for contesting an assessment is available at the assessor's

office.

2. The tentative assessment roll shall be available for public

inspection from the date the tentative roll is completed and filed until

and including the day or days the board of assessment review meets to

hear complaints. The assessor or his or her designee is required to be

in attendance with such roll at a specified place during a period of at

least four hours not necessarily continuous between nine o'clock in the

morning and ten o'clock in the evening on at least four days during the

public inspection period prior to the day such board is required to meet

to hear complaints; provided that at least two such days shall be at

least ten days subsequent to the filing of the tentative assessment

roll, of which one day shall be a Saturday. On at least one of the four

days the hours of attendance by the assessor or his or her designee

shall include not less than two hours after six o'clock in the evening.

Such number of days may be increased to more than four by local law.

3. On or before the day that the board of assessment review meets to

hear complaints in relation to assessments, the assessor shall transmit

to such board all complaints filed with and assessment stipulations

entered into by him or her pursuant to section five hundred twenty-four

of this title.

4. The assessor shall attend all hearings of the board of assessment

review; provided, however, that when an assessor is employed by more

than one assessing unit, such assessor may designate a member or members

of his or her staff to attend, appear and act on behalf of such assessor

before any board of assessment review. Every member of an assessor's

staff, who is designated to act on behalf of such assessor before a

board of assessment review, shall have all powers and authority of the

assessor who designated him or her.

5. As soon as possible after receiving the verified statement prepared

by the board of assessment review pursuant to subdivision four of

section five hundred twenty-five of this title, the assessor shall make

the changes in assessments on the assessment roll in accordance with

such verified statement, shall certify on such verified statement that

he has recorded on the assessment roll the changes set forth in such

verified statement and shall file such verified statement with the final

assessment roll filed pursuant to section five hundred sixteen of this

article.