As used in this chapter, the following terms
shall have the meanings indicated:
ASSESSOR
The head of the Department of Assessment who is charged with
the duty of assessing all real property within the Town of Huntington,
including the incorporated villages, for the purpose of real property
taxation, special ad valorem levies and special assessments for county,
Town, village, school districts, library districts and special districts.
DEPARTMENT
The Town of Huntington Department of Assessment.
DEPUTY ASSESSOR
The Deputy Assessor of the Department, who in the absence
of the Assessor shall act generally for and in place of the Assessor.
The Assessor shall have such powers as prescribed
by law necessary for the proper administration of the Department and
may establish or eliminate divisions of responsibility within his
Department with the knowledge of the Supervisor and the Town Board.
Nothing herein contained shall be construed
to delegate or transfer any power of the Town Supervisor contained
in §§ 29, 52 and 125 of the Town Law of the State of
New York or any other powers which may be lawfully exercised by said
Supervisor.
The Board of Assessment Review shall consist
of five (5) members who shall be appointed by the Town Board for a
term of five (5) years to be staggered pursuant to § 523
of the Real Property Tax Law. Neither the Assessor nor any member
of his or her Department may be appointed to the Board of Assessment
Review. No member of the Board of Assessment Review shall serve for
more than two full terms of office. Term limits shall apply to appointments
made after the effective date of this local law. It is the intention
of the Huntington Town Board to expand on the provisions of § 523
of the Real Property Tax Law as it relates to the establishment of
term limits by virtue of the powers conferred upon it in § 10(l)
of the Municipal Home Rule Law.
The Board of Assessment Review shall meet to
hear complaints relating to the assessed value of properties located
within the Town of Huntington and its incorporated villages. Such
complaints shall include those alleging that an assessment is excessive,
unequal, unlawful or that real property is misclassified. The Board
may call such persons as it deems necessary to give testimony or produce
records at the hearing. The Assessor shall have the right to be heard
on any complaint in open session. The Board shall thereafter determine
the final assessed valuation or taxable assessed valuation, or the
actual assessment or transition assessment, or the proper class designation
of the real property of each complainant, and shall ratify assessment
stipulations entered into by the Assessor and the complainant.