[Amended 11-26-1990 by L.L. No. 3-1990; 3-8-1995 by L.L. No. 1-1995; 9-10-2007 by L.L. No. 3-2007]
[Amended 11-13-2017 by L.L. No. 1-2018]
A. 
There shall be a Department of Assessments, the head of which shall be the City Assessor.
B. 
The appointment of the City Assessor shall be in conformance with the New York State Real Property Tax Law.
C. 
Duties of the City Assessor:
(1) 
Annually values and revalues all real property in the city; utilizes and maintains current tax maps and appraisal cards;
(2) 
Attends hearings of the Board of Assessment and makes changes in assessments in accordance with law as directed by the board;
(3) 
Attends the public examination of the tentative assessment roll as those from property owners and transmits them to the Board of Assessment Review;
(4) 
Prepares reports and maintains records of assessment activities as needed;
(5) 
Prepares and files aid reimbursement request to the State ORPS;
(6) 
Coordinates data retrieval with the Code Enforcement Department's inspectors.
[Amended 11-13-2017 by L.L. No. 1-2018]
There shall be a Board of Assessment and Review which shall be constituted and empowered pursuant to Real Property Tax Law, Article 5, § 523 except as otherwise provided in this Charter. The Commission shall consist of not less than three, nor more than five members to be appointed by the Mayor and City Council. The members shall serve for terms of office as provided in § 523(c) of the Real Property Tax Law. The Board of Assessment and Review shall be charged with the duty of reviewing and correcting all assessments of real property made pursuant to the provisions of Title 1 of this article.