[HISTORY: Adopted by the Common Council of the City of Rensselaer 4-19-1972. Amendments
noted where applicable.]
CHARTER REFERENCES
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.
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.
A.
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.
B.
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.
C.
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.
