City of Rensselaer, NY
Rensselaer County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Common Council of the City of Rensselaer 4-19-1972. Amendments noted where applicable.]
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.
Department of Assessment and Taxation — See Ch. 9.
Taxation — See Ch. 155.
A Board of Assessment Review is hereby created and established for the City of Rensselaer, to be known as the "City Board of Assessment Review."
The City Board of Assessment Review shall consist of three members to be appointed by the Common Council for terms of five years, and said members shall serve without compensation; provided, however, that, in the case of the first Board appointed under the provisions of this chapter, the terms shall be of such length that not more than one will expire in each of the first five years after the members of such Board are appointed.
The City Board of Assessment Review shall hear and determine complaints in relation to assessments and shall have all of the powers and duties imposed by law on Boards of Review by the Real Property Tax Law of the State of New York and by any other law.
The City Board of Assessment Review shall fix the place or places for such meeting, which hours shall be for a period of at least four hours, not necessarily continuous, between 9:00 a.m. and 10:00 p.m., but in no case less than two hours after 6:00 p.m.
The members of the Board of Assessment Review or a majority of them shall prepare and verify a statement showing the changes determined to be made by them in the assessments. Such verified statement shall be delivered to the Assessor on or before the date required by law for the final completion of the assessment roll or, in the event any law applicable fixes an earlier date subsequent to which changes in assessment may not be made, on or before such date. The Assessor, as soon as possible after receiving such verified statement, shall make the changes in assessments on the assessment roll in accordance with such verified statement and shall certify on such verified statement that he has recorded on the assessment roll the changes set forth in such verified statement of the Board of Assessment Review.
It shall be the duty of the Assessor to attend all hearings and meetings of the Board of Assessment Review. The Assessor shall have the right to be heard on any complaint, and, upon his request, his remarks with respect to any complaint shall be recorded in the minutes of the Board.