{"data":{"id":"us-ny/n.y.-real-property-tax-law-1610","jurisdiction":"us-ny","citation":"N.Y. Real Property Tax Law § 1610","heading":"Assessor","body":"§ 1610. Assessor. 1. The assessor of a consolidated assessing unit\nshall prepare the assessment roll for the consolidated assessing unit.\n  2. The assessor of a consolidated assessing unit shall have the powers\nand duties generally applicable to assessors, including, but not limited\nto:\n  (a) Valuing real property for purposes of taxation;\n  (b) Determining the exempt status of real property;\n  (c) Assessing real property at the uniform percentage of value\nprescribed by the board of directors;\n  (d) Preparing and maintaining property records;\n  (e) Issuing notices to taxpayers as required by law;\n  (f) Appearing before the board of assessment review at its meetings to\nhear complaints on assessments;\n  (g) Being available to taxpayers to explain assessments;\n  (h) Developing and distributing public information about assessments;\nand\n  (i) Hiring personnel.","path":["Real Property Tax Law","Article 16. Consolidated Assessing Units"],"source_url":"https://legislation.nysenate.gov/api/3/laws/RPT/1610","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"9d06ede7330564d5a31c83614ea735be44186ee3e20e0642ca5d00318bd8d00e","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-real-property-tax-law-1608","next":"us-ny/n.y.-real-property-tax-law-1612"},"notice":"GroundRules: Original legal text. Not legal advice."}