N.Y. Real Property Tax Law 1536-A – County appraisal service
§ 1536-a. County appraisal service. 1. Types of property. Upon the adoption of a local law by a county providing therefor, the county may provide to the cities, towns and villages therein to which this article applies, upon written request of the chief executive officer or assessor of such cities, towns and villages, appraisals of real property.
Terms Used In N.Y. Real Property Tax Law 1536-A
- Appraisal: A determination of property value.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
2. County appraisal personnel. The county shall employ appraisers and other technical personnel to make the appraisals of such properties and provide expert testimony thereto. No person shall be employed by the county and assigned professional appraisal duties which relate to the valuation of real property for purposes of determining market value unless he or she 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 copy of the appraisal 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. The original appraisal report shall be filed in the office of the director of real property tax services and shall be a public record after the exchange of appraisals pursuant to court rules or regulations.
4. Apportionment of expense of county appraisals. The expense of making appraisals under this section may be charged to the several cities, towns and villages in the county in accordance with the cost of the appraisals of properties located in such cities, towns or villages respectively and such charges to the cities, towns and villages in the county shall be deemed to be a municipal purpose.
5. Appraisals not binding on assessors. Appraisals furnished pursuant to this section shall be considered by the assessor of the city, town or village in determining market value but shall not be binding upon him or her.