The purpose of this article is to change the date on which the Town
Board of Assessment Review meets to hear complaints in relation to real property
tax assessments. The Town Assessor is the assessor for more than one municipality
and changing the date on which the Board of Assessment Review hears complaints
will facilitate timely completion of all the Assessor's duties. This article
is authorized by § 512 of the Real Property Tax Law and § 10(1)(ii)(d)(1)
of the Municipal Home Rule Law.
The Town Board of Assessment Review shall meet to hear complaints in
relation to real property tax assessments on the fourth Wednesday in May after
the fourth Tuesday in May, and so many days thereafter as the Board of Assessment
Review deems necessary.