N.Y. Real Property Tax Law 1606 – Powers of board of directors
§ 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:
Terms Used In N.Y. Real Property Tax Law 1606
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(a) Appointing the assessor and members of the board of assessment review of the consolidated assessing unit.
(b) Establishing minimum qualification standards for the office of assessor and for members of the board of assessment review, provided that such standards shall be at least equal to those established by the commissioner pursuant to this chapter.
(c) Establishing the uniform percentage of value at which real property in the consolidated assessing unit shall be assessed.
(d) Establishing general policy with regard to the operations and procedures of the consolidated assessing unit, including, but not limited to, such matters as: assessment office location; public access to meetings and records; public information; defense of assessments in judicial proceedings; and revenue generation.
2. The board of directors shall have no authority to review the valuation or exempt status of any individual parcel as established by the assessor or the board of assessment review.