City of Corning, NY Assessment

There shall be a Department of Assessments, the head of which shall be the City Assessor.

§ C9-46 Appointment and term of City Assessor.

[Amended 6-22-1998 by L.L. No. 13-1998]

At the January 1996 meeting of the City Council and each sixth year thereafter, the City Manager shall appoint, with the approval of the City Council, a City Assessor for a term of six years. The salary for this position shall be determined by the City Manager. In the case of the occurrence of a vacancy in the office, appointment shall be made in the same manner but only for the unexpired term.

§ C9-47 Qualifications of City Assessor. [1]

Any person appointed as City Assessor must meet the qualification standards established by the State Board of Real Property Services.

Any person serving as City Assessor must continue to meet the in-service educational requirements established by the State Board of Real Property Services.

[1]

Editor's Note: Amended during codification (see Ch. 1, General Provisions, Art. II).

§ C9-48 Duties of City Assessor.

The City Assessor shall have custody of and responsibility for preparing and maintaining all files, reports, maps, assessment books and other records and papers in the office of the City Assessor.

Other powers and duties of the City Assessor shall include but shall not be limited to:

(1)

Assessment of all real property within the City for taxation.

(2)

Preparation, revision and filing of an annual assessment roll.

(3)

Attendance at meetings of the City Council when such attendance is requested by the City Council or the City Manager.

(4)

Those duties mandated to be accomplished by the Assessor according to the Real Property Tax Law.

§ C9-49 City assessment calendar.

[Amended 4-11-1996 by L.L. No. 2-1996]

Procedures and schedule for the assessment process shall be as provided in the New York State Real Property Tax Law except for any modification in dates necessitated by the fiscal year adopted by the City of Corning. The assessment calendar will be as follows:

March 1	Taxable Status Date - Assessor assesses property according to its condition and ownership as of this date Real Property Tax Law § 302(1). Exemption applications must be filed by this date.
By March 1	Publish at least once a week in the official newspaper for two consecutive weeks and post on the City Clerk's bulletin board a notice stating that inventory and valuation data are available for review and appointments can be made to carry out such review in the office of the City Assessor.
April 1	The tentative assessment roll must be filed and a notice of completion of the tentative assessment roll must be published in the official newspaper and posted on the City Clerk's bulletin board. This notice must state the dates and times the City Assessor will be in attendance at the City Assessor's office for examination of the tentative assessment roll and the date, time and place of grievance day.
Ten days prior to Grievance Day	Notices of increases in assessments must be mailed to property owners.
First Tuesday in May	The first Tuesday in May will be Grievance Day before the Board of Assessment Review with adjourned hearings as necessary.
June 1	Deadline for completion of final assessment roll and filing with the City Clerk. Notice of completion must be published and posted on the City Clerk's bulletin board.

§ C9-50 Board of Assessment Review.

There shall be a Board of Assessment Review, established as mandated by the Real Property Tax Law.