§ 1600. Statement of purpose. The purpose of this article is to establish a mechanism by which two or more assessing units may consolidate their assessment functions and thereby provide quality assessment services to all their taxpayers at a reasonable cost.
§ 1602. Establishment of consolidated assessing units. 1. The governing bodies of two or more assessing units, except villages, are hereby authorized to establish a consolidated assessing unit for the purposes hereinafter stated and in the manner hereinafter provided. 2. A consolidated assessing unit shall be established upon the passage of an identical local law […]
§ 1604. Board of directors constituted. 1. A consolidated assessing unit shall be administered by a board of directors consisting of at least four members, each of whom shall be appointed by the governing body of a constituent municipality. Each constituent municipality shall have at least one appointee on such board. If the local laws […]
§ 1606. Powers of board of directors. 1. The board of directors of a consolidated assessing unit shall have the same powers and duties that governing bodies of city and town assessing units have in relation to real property tax administration, including, but not limited to: (a) Appointing the assessor and members of the board […]
§ 1608. Adoption of operating budget. 1. Each consolidated assessing unit shall adopt an operating budget and submit the same to each constituent municipality no later than September first of each year, or in Westchester county, no later than October first of each year. Such budget must be approved or disapproved by a majority of […]
§ 1610. Assessor. 1. The assessor of a consolidated assessing unit shall prepare the assessment roll for the consolidated assessing unit. 2. The assessor of a consolidated assessing unit shall have the powers and duties generally applicable to assessors, including, but not limited to: (a) Valuing real property for purposes of taxation; (b) Determining the […]
§ 1612. Board of assessment review. 1. The board of assessment review of a consolidated assessing unit shall have the powers and duties set forth in title one-A of article five of this chapter, subject to the following: (a) The board of directors shall determine the number of members on the board of assessment review, […]
§ 1614. Special procedures applicable to a consolidated assessing unit. 1. Consolidated assessment roll. The assessment roll for a consolidated assessing unit shall be a single assessment roll pertaining to all property in the consolidated assessing unit. Where any provision of law makes reference to the assessment roll of a constituent municipality, that provisions shall […]
§ 1616. Local options not relinquished. Nothing in this article shall be construed so as to remove from the governing body of a constituent municipality the right to exercise any option which this chapter or any other law confers upon a governing body of a city or town in relation to the taxable status of […]
§ 1618. Equalization. 1. The commissioner shall establish equalization rates for a consolidated assessing unit in the manner provided by article twelve of this chapter, except as otherwise provided by this section. 2. Once the first final assessment roll of a consolidated assessing unit has been completed and filed, each market value survey commenced thereafter […]
§ 1620. Role of commissioner. The commissioner shall facilitate the establishment and operation of a consolidated assessing unit, and shall prepare manuals relating to the procedures and duties of a consolidated assessing unit.
§ 1622. Dissolution of consolidated assessing unit. 1. Any constituent municipality may withdraw from the consolidated assessing unit by local law, provided that such withdrawal shall be effective no sooner than one year after the date on which such local law shall have been filed with the department of state. 2. Upon the adoption of […]
§ 1624. Construction of article. 1. The provisions of this article shall be construed liberally, it being the intention of the legislature that the creation of consolidated assessing units should be encouraged. 2. For purposes of any law pertaining to assessment administration or related matters, including public access to records, a reference to a “municipal […]
