[HISTORY: Adopted by the Town Board of the Town of Clarkstown 9-11-1991 by L.L. No. 6-1991. Amendments noted where applicable.]
Taxation — See Ch. 262.
This chapter is adopted to implement Title 2, Article 3, of the Real Property Tax Law.
[Amended 6-16-2009 by L.L. No. 4-2009]
Pursuant to the authority granted in § 308 et seq., of the Real Property Tax Law, the office of Assessor is hereby established, together with all of the rights, privileges, powers and duties as set forth in said § 308 et seq.
The term of office of the Assessor shall be six years, as provided in § 310, Subdivision 2, of the Real Property Tax Law.
All training qualifications and standards of the Assessor shall be as designated in § 310 of the Real Property Tax Law.
Pursuant to the authority granted in § 314 of the Real Property Tax Law, the Town Board, by resolution, may establish the position of Acting Assessor. Such Acting Assessor shall be appointed by and serve at the pleasure of the Town Board. During the absence, inability or refusal of the Assessor to act, the Acting Assessor is vested with all the power and shall perform all the duties as Assessor, all as prescribed in said § 314, together with the training, qualifications and standards as designated therein.
Pursuant to the authority granted in § 523 of the Real Property Tax Law, there is hereby designated a Board of Assessment Review, which shall be composed of five members appointed by the Town Board, and which members shall have a knowledge of property values in the Town of Clarkstown. A majority of such Board shall consist of members who are not officers or employees of the Town. All of said members shall serve for a period of five years, except that, out of the first appointees, one of such appointments shall be for one year, one shall be for three years, and one shall be for five years.
Said Board of Assessment Review is vested with all the powers and shall perform all of the duties of a Board of Assessment Review as provided for in § 523 of the Real Property Tax Law.
A tentative assessment roll, notice of completion thereof, examination thereof and the hearing and filing of complaints with respect to assessments shall be complied with pursuant to § 526 of the Real Property Tax Law.