N.Y. Second Class Cities Law § 160: Department of assessment and taxation; powers and duties of assessors

§ 160. Department of assessment and taxation; powers and duties of

assessors. The assessors shall be the head of the department of

assessment and taxation. They shall appoint, to hold office during their

pleasure, such deputies, clerks, assistants and subordinates as the

board of estimate and apportionment shall prescribe. The assessors and

their deputies shall possess all the powers conferred, be subject to all

the obligations imposed and perform all the duties appertaining to the

office of assessors in the towns of the state in reference to the

assessment of property within the city, except as otherwise provided by

law. They shall perform all the duties now provided by law in reference

to the assessment of property for the purpose of levying taxes and

assessments for local improvements, imposed according to law. It shall

also be their duty to install scientific systems of assessment with tax

maps, unit rules and such other systems and records as may be necessary

and to gather and file useful and available information that appertains

to the value of property subject to their assessment.