§ 522. Definitions. When used in this title: 1. “Approved assessing unit” shall mean an assessing unit certified by the commissioner, pursuant to section nineteen hundred two of this chapter, as having completed a revaluation which is in conformance with the commissioner’s rules promulgated pursuant to section fifteen hundred seventy of this chapter. 2. “Assessed […]
§ 523. Board of assessment review. 1. (a) In each local government there shall be a board of assessment review. In each village, except a village which has enacted a local law as provided in subdivision three of section fourteen hundred two of this chapter, there may be a board of assessment review constituted pursuant […]
§ 523-a. Temporary members of boards of assessment review; administrative hearing panels. 1. The legislative body of any local government or village may, in any year it deems necessary, appoint temporary members to the board of assessment review to serve on administrative hearing panels as provided in this section. 2. The number of temporary members […]
§ 523-b. Assessment review commission. 1. The county of Nassau acting through its local legislative body is hereby authorized and empowered to adopt the following as an alternative to section five hundred twenty-three of this title. 2. (a) There shall be an assessment review commission to consist of nine commissioners who shall be appointed by […]
§ 524. Complaints with respect to assessments. 1. Complaints with respect to assessments may be filed with the assessor at any time prior to the hearing of the board of assessment review or with the board of assessment review at such hearing, but may not be filed with the board of assessment review at any […]
§ 525. Hearing and determination of complaints and ratification of assessment stipulations. 1. The board of assessment review shall fix the place or places for the hearing of complaints in relation to assessments and fix the hours of such hearing, which hours shall be for a period of at least four hours, not necessarily continuous […]
§ 526. Assessor’s responsibilities. 1. The notice of completion of the tentative assessment roll, published pursuant to section five hundred six of this chapter, shall state that the assessors have completed the tentative assessment roll, that a copy thereof has been left with one of their number or the town clerk, as the case may […]
§ 527. Failure to meet for purpose of hearing complaints and ratifying stipulated assessments. 1. If the board of assessment review of any assessing unit fails to meet for the purpose of hearing complaints or stipulations in relation to assessments on the day specified by law, the county treasurer, the chairman of the county legislative […]
§ 528. Application of title. 1. 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. 2. Provisions of all general, special, local or other laws which are inconsistent with the provisions of […]
