The commissioner of assessment and taxation shall be the head
of the department of assessment and taxation.
The commissioner of assessment and taxation shall be appointed
by the mayor, the comptroller, and the president of the council acting
conjointly and by a majority thereof. Such appointment shall be made
subject to confirmation by the common council. The commissioner may
be removed at the pleasure of the mayor, the comptroller, and the
president of the council acting conjointly and by a majority thereof.
The commissioner of assessment and taxation shall have either
(a) a degree from a college or university and at least five years
experience in assessment and taxation; or (b) an equivalent of training
and experience sufficient to indicate ability to perform the duties
of this position.
The commissioner of assessment shall have the power and be charged
with the duty of valuing and assessing property within the city for
taxation for city, county and state purposes. The commissioner shall
have such powers and duties are conferred upon him by this act or
by any local law or ordinance or by any general law. The commissioner
shall also be empowered to bill, collect, deposit, disburse or otherwise
account for payments to the City of Buffalo and/or its agents with
respect to payment in lieu of taxes (PILOT) programs, mortgages, and/or
other negotiable instruments in favor of the City of Buffalo or its
agents.
In case the commissioner is interested in any parcel of land
upon which a local assessment is to be spread, the mayor shall appoint
any elector of the city to apportion the amount to be assessed upon
such parcel. The person so appointed shall take the oath of office
which shall be annexed to the assessment roll and shall sign the assessment
roll and any revised roll or copy thereof.
