[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.