§ 1580. Legislative findings. The legislature hereby finds that many municipalities now employ electronic data processing equipment in their administration of the real property tax. Most of the statutes which currently govern the preparation of assessment rolls, tax rolls and tax bills were enacted prior to the development of the computer and its implementation in […]
§ 1581. Definitions. For purposes of this article: 1. “Data file” means the compilation of assessment information used in the preparation of assessment rolls, tax rolls, tax bills or any combination thereof, in a system of real property tax administration which employs electronic data processing equipment. 2. “Electronic data processing” means the use of the […]
§ 1582. Form of rolls; delivery. 1. Assessment rolls and tax rolls may be prepared by means of electronic data processing, and may be prepared in any form which can be made readily available in legible form. If an assessment roll or tax roll is machine readable only, the office in which that roll is […]
§ 1584. Attachment to rolls. In any case in which this chapter requires a document to be attached or annexed to an assessment roll or tax roll, and such roll is prepared in machine readable form only, those requirements shall be deemed satisfied if the document is filed at the time required by law and […]
§ 1588. Posted tax roll. Notwithstanding any provision of law to the contrary, information regarding date of payment of taxes, the receipt number and related information need not be posted on the tax roll or other printed record of payment if that information is entered into the data file and retained by means of electronic […]
§ 1590. Data files; retention; submission to commissioner. 1. (a) A municipal corporation, other than a school district or a village, which prepares assessment rolls by means of electronic data processing, shall annually submit to the commissioner the data files used in the preparation of each tentative and final assessment roll and summaries of the […]
§ 1592. Rules and regulations. The commissioner may promulgate rules and regulations necessary to the implementation of this article.
§ 1594. Application of article. This article shall apply to all municipal corporations.
