There shall be in the County of Tompkins a County
Tax Department. Such Department shall have a Director to be appointed
by and serve at the will of the County Legislature. The Director shall
be the head of such Department and may employ such other employees
as shall be authorized by the Legislature.
The Director of the County Tax Department shall
advise and assist all assessors, collectors and receivers of taxes
of the various tax districts within the county in the discharge of
the duties of their offices pursuant to rules and regulations as may
be prescribed by the County Legislature. Such Director shall also
assist in the preparation of equalization rates for the various tax
districts within the county and act as advisor to the Equalization
Committee of the Legislature. The Director shall perform such other
duties as shall be prescribed by the County Legislature.