330 – Adoption of Local Law.
§ 330. Adoption of local law. No “charter law”, as such term is defined in section thirty-two of the municipal home rule law, nor local law shall be adopted which is inconsistent with the provisions of this title. No local law adopted pursuant to the provisions of this title shall be subject to a mandatory […]
332 – Inconsistent Laws Inapplicable.
§ 332. Inconsistent laws inapplicable. Provisions of all general, special, local or other laws which are inconsistent with the provisions of this title shall be inapplicable to counties, cities and towns to which this title applies but if not inconsistent shall apply to such counties, cities and towns.
334 – Local Governments to Which Title Applies.
§ 334. Local governments to which title applies. 1. This title shall apply to all counties except counties wholly within a city and all cities and towns in the state except (a) a city with a population of five million or more, (b) a city or town in a county having the power to assess […]
336 – Statement of Disclosure for Assessors.
§ 336. Statement of disclosure for assessors. 1. Definitions. When used in this section and unless otherwise expressly stated or unless the context otherwise requires: a. The term “appropriate body” or “appropriate bodies” shall mean: (i) in the case of any municipal corporation which has created or hereafter creates a board of ethics or conflicts […]
350 – Applicability.
§ 350. Applicability. The provisions of this title shall apply to any city having a population of five million or more inhabitants. The term “city”, as used in this title, shall mean any such city.
352 – Minimum Qualification Standards for Assessors and Appraisal Personnel.
§ 352. Minimum qualification standards for assessors and appraisal personnel. The commissioner shall establish for cities to which this title applies minimum qualification standards for appointments to the positions of (a) chief or inferior assessor and (b) other administrative positions having professional appraisal duties relating to the assessment of real property for purposes of taxation. […]
320 – Certification as Eligible for the Position of Assessor.
§ 320. Certification as eligible for the position of assessor. 1. Any person who is not an assessor may be certified as eligible for the position of assessor where such person: (a) meets the minimum qualification standards prescribed by the commissioner for such purpose and successfully completes the basic course of training and passes an […]
305 – Assessment Methods and Standard.
§ 305. Assessment methods and standard. 1. The existing assessing methods in effect in each assessing unit on the effective date of this section may continue. 2. All real property in each assessing unit shall be assessed at a uniform percentage of value (fractional assessment) except that, if the administrative code of a city with […]
305-A – Assessment Using the Comparable Sales, Income Capitalization or Cost Method.
§ 305-a. Assessment using the comparable sales, income capitalization or cost method. 1. As used in this section, the following terms shall have the following meanings: (a) “Mixed-use property” means a property with a building or structure used for both residential and commercial purposes. (b) “Non-residential property” means a property with a building or structure […]
307-A – Additional Tax on Class One Property.
§ 307-a. Additional tax on class one property. 1. Generally. Notwithstanding any provision of any general, special or local law to the contrary, any city with a population of one million or more is hereby authorized and empowered to adopt and amend local laws in accordance with this section imposing an additional tax on certain […]