[Amended 11-16-1993 by L.L. No. 12-1993]
The Assessor hereby provided for shall perform all the duties and possess all of the powers conferred upon assessors in the towns of this state, and be subject to all their obligations. He shall perform all the duties specified in this Charter, in reference to the assessment of property within the City, for the purpose of levying the taxes. He shall make and complete an assessment roll for each of the wards of the City of Hudson. The tax status date grievance day and other matters related to assessments shall be governed by Article 5 of the Real Property Tax Law of the State of New York as same may be amended from time to time.
In the assessment of any lands in the City, it shall be sufficient to state the names of the owner or owners or occupants of said lands or the number of the lot or farm lot if not subdivided into blocks, and also the street number of any building located and of any lot contained within the limits of any block, but if the land be vacant or the building not numbered, then the name of the street on which it fronts shall be given, with a brief description of the property sufficient to identify the same. In case no inhabited building is on the land, the name of the owner, if known to the Assessor, shall be stated, and if such name is not known, the owner shall be designated as unknown. No error in the name of the owner or occupant shall invalidate the assessment, and the assessment roll shall be considered as referring to the last official map of the locality, unless it is otherwise stated herein.
On completing the assessment rolls, the Assessor shall leave the assessment rolls of the several wards at the office of the City Assessor. He shall then give notice by publication in the official newspaper that the assessment rolls are completed and left at said office, where the same may be seen and examined by any person for the next 20 days, and that, at a time and place specified in such notice, the Assessment Board of Review consisting of three members appointed by the Mayor will meet to review the assessment rolls and to hear and determine all complaints in relation thereto in the same manner and with the same power and authority as Assessors of towns.
At the end of 20 days, the Assessment Board of Review shall cease to correct and revise said rolls, and the Assessor shall, within 20 days thereafter, have the same subscribed and filed in the office of the City Assessor. During the time the Assessment Board of Review is correcting and reviewing any tax or assessment, general or local, it shall have power to add or insert in said tax or assessment rolls any property liable to assessment which may have been omitted from such rolls, upon giving personal notice to the owner or agent of such property at least two days prior to adding the same.