[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.
The books, maps, assessment rolls and papers pertaining to the
office of said Assessor shall be public records, and at all reasonable
times be open to public inspection.
