[HISTORY: Adopted by the Town Board of the
Town of Clarkstown 9-11-1991 by L.L. No. 6-1991. Amendments noted where
applicable.]
GENERAL REFERENCES
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]
A.
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.
B.
The term of
office of the Assessor shall be six years, as provided in § 310,
Subdivision 2, of the Real Property Tax Law.
C.
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.
A.
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.
B.
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.
