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1536 - County Advisory Appraisal Service.

NY Real Prop Tax L § 1536 (2019) (N/A)
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§ 1536. County advisory appraisal service. 1. Types of property. The county shall provide to the cities and towns therein to which this article applies upon written request of the chief executive officer or assessor of such cities and towns advisory appraisals of moderately complex taxable properties, being properties where the appraisals require either the professional use of engineering skills or the development of earnings or economic analyses of substantial complexity. The commissioner shall determine the specific types of property which are included within such description in accordance with section fifteen hundred forty-six of this article.

2. County appraisal personnel. The county shall employ appraisers and other technical personnel to make the advisory appraisals of such moderately complex properties. No person shall be employed by the county and assigned professional appraisal duties which relate to the assessment of real property for purposes of taxation unless he meets the minimum qualification standards established by the commissioner. Such appraisal personnel shall attend courses of training and education prescribed by the commissioner under this article.

3. County appraisal reports. Upon completion of an appraisal of real property pursuant to this section, the county director shall file a summary of the appraisal on forms prescribed by the commissioner with the assessor of the city or town in which the property is located, and where such property is located in a village a copy shall be filed with the assessor of the village. Such appraisal reports shall be in the form and shall contain such information as shall be prescribed by the commissioner. The original appraisal report shall be filed in the office of the director of real property tax services and shall be a public record. A copy of the original appraisal report shall be simultaneously filed with the commissioner.

4. Review by commissioner of county advisory appraisals. Any city or town assessor who receives from the county an advisory appraisal in accordance with the provisions of this section may apply to the commissioner for review of such appraisal if in his judgment the value of the property indicated by the appraisal appears to be unreasonable or inaccurate. Application for such review shall be made in accordance with the provisions of section fifteen hundred forty-eight of this chapter.

5. Apportionment of expense of county advisory appraisals. The expense of making advisory appraisals under this section may be levied upon the several cities and towns in the county in accordance with the cost of the appraisals of properties located in such cities and towns respectively and such charge-back against the cities and towns in the county shall be deemed to be a county purpose.

6. Appraisals not binding on assessors. Advisory appraisals furnished pursuant to this section shall be considered by the assessor of the city or town in making assessments but shall not be binding upon him.

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1536 - County Advisory Appraisal Service.