§ 1406. Verification and completion of tentative assessment roll; notice thereof. 1. When the tentative assessment roll has been prepared, the assessors or a majority of them, shall severally make, subscribe and attach to such roll, or file therewith in accordance with the provisions of section fifteen hundred eighty-four of this chapter, an oath in substantially the same form required of town assessors by section five hundred five of this chapter.
2. On or before the first day of February or such other date as may be applicable pursuant to section 5-510 of the village law, the assessors shall complete the assessment roll and file such roll in duplicate with the clerk of the village; provided, however, that if such clerk collects taxes for the village a duplicate roll need not be so filed.
3. On or before the eighth day of February or such other date as may be applicable pursuant to section 5-510 of the village law, the clerk of each village shall cause a notice, the contents of which are hereinafter set forth, to be published in the official newspaper of the village.
4. Such notice shall state that the assessors have completed the assessment roll, that a copy thereof has been filed with the village clerk where it may be seen and examined by any person during business hours until the third Tuesday of the month and that on that day the board of review will meet to hear complaints in relation to assessments at a specified time and place for at least four consecutive hours.
5. After publication of the notice and until such third Tuesday, the village clerk shall make the assessment roll available for public inspection.
6. The village assessors shall maintain an inventory of all the real property located therein including the names of the owners thereof and complete an annual update thereto on or before the first day of January or such other date as may be applicable pursuant to section 5-510 of the village law. The physical characteristics of real property included in such inventory shall constitute a public record and be available for public inspection and copying in accordance with paragraph (b) of subdivision two of section eighty-seven of the public officers law except as provided in paragraphs (d) and (f) of subdivision two of section eighty-seven of the public officers law. Disclosure of the inventory data shall not be considered an unwarranted invasion of personal privacy as defined in subdivision two of section eighty-nine of the public officers law.
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.