[HISTORY: Adopted by the Common Council of the City of Rensselaer 8-1-1922. Amendments noted where applicable.]
Assessment and levy of taxes — See Title VII.
Collection of taxes and local assessments — See Title VIII.
Sale of real property to satisfy tax liens — See Title IX.
Arrears sale — See Title X.
The offices of City Assessors, together with the Board of Assessors, are hereby abolished, and a Department of Assessment and Taxation, as authorized by Chapter 300 of the Laws of 1921, is hereby created.
The Department of Assessment and Taxation shall be constituted as follows: the Commissioner of Assessment and Taxation and such assistants as the Common Council may authorize or prescribe by resolution or ordinance, who shall be appointed in the manner prescribed by law.
Notwithstanding the foregoing provisions of this chapter, the Commissioner of Assessment and Taxation may appoint and at pleasure remove a Deputy Commissioner of Assessment and Taxation, who shall be authorized to act, subject to the direction of the Commissioner of Assessment and Taxation, generally for and in place of his principal and who shall perform all the duties and possess all the powers of the Commissioner of Assessment and Taxation during the latter's absence or inability to act or in the event of a vacancy in such office.
The salary of the Commissioner of Assessment and Taxation shall be not less than $1,200, to be fixed and determined by the Common Council.