N.Y. Real Property Tax Law § 802: Commissioners of equalization

§ 802. Commissioners of equalization. 1. In a county where the board

of supervisors has determined that commissioners of equalization shall

be the county equalization agency, three persons shall be appointed

commissioners of equalization as provided in this section for a term of

three years. Each person so appointed shall be paid by the county for

his services, a sum to be determined by the board of supervisors, for

the time actually and necessarily spent in the performance of his

duties, and his actual and necessary expenses incurred in connection

therewith.

2. Two of the commissioners shall be residents of the county and not

members of the board of supervisors. The third commissioner shall not be

a resident of or a taxpayer in the county, but shall reside in the

judicial district in which the county is situated. Not more than one

commissioner shall reside in the same city or town. If a commissioner

removes to a city or town in which another commissioner resides, the

office of the commissioner so removing shall thereupon become vacant. If

there are any cities in the county, one commissioner shall be a resident

of one of such cities and one commissioner shall be a resident of a town

in the county.

3. All three commissioners shall be chosen from the political parties

polling in such county at the last gubernatorial election either the

highest or the next highest number of votes for governor. Appointments

shall be so made that not more than two commissioners are members of the

same political party. If the office of any commissioner becomes vacant

before the expiration of his term, such vacancy shall be filled for the

unexpired term by the appointment of a person who, at the time of his

appointment, is a member of the same political party as his predecessor.

4. Commissioners of equalization shall be appointed by the board of

supervisors except that in a county where one commissioner is required

to be a resident of a city and one commissioner a resident of a town

pursuant to subdivision two of this section, the commissioner appointed

from a city shall be named by the supervisors representing cities and

the commissioner appointed from a town shall be named by the supervisors

representing towns. The appointment of all three commissioners in a

county having any cities shall be confirmed by a two-thirds vote of the

board of supervisors. If the board of supervisors is unable to agree

upon the commissioners as provided herein and such commissioners have

not been appointed before the first day of June succeeding the adoption

of the resolution determining that commissioners of equalization shall

be the county equalization agency, the clerk of such board shall apply

to the county judge certifying to him the fact that such resolution was

adopted and such commissioners have not been appointed, whereupon the

county judge shall appoint the commissioners subject to the provisions

of subdivisions two and three of this section.