§ 550 — County assessment of real property

§ 550. County assessment of real property. 1. If the alternative form\nof county government, or the modification or change of any such form,\nshall provide for the transfer to the county of the function of\nassessment of real property from the towns, villages or cities, the\ndirector of finance, or county treasurer, as the case may be, shall have\nall the powers and perform all the duties of the assessment officers of\nthe unit of local government from which the functions of assessment have\nbeen transferred to the county. All provisions of law which apply to the\nassessment officers of such units of local government shall apply to\nsuch officer, except that the board of supervisors may, by local law,\nenact such provisions relating to the assessment of property in such\nunits of local government as shall not be inconsistent with the general\nplan for the assessment of property contained in the tax law and subject\nto the general supervision and authority of the state tax commission,\nbut which may include, without limitation of the power thus conferred, a\nrearrangement of dates for the performance of acts, or the method of\ngiving notices, or the place of filing the assessment-roll so as to\ncoordinate the assessment work; provided, however, that the county board\nof assessment review of such county, if there be one, shall review such\nassessments in the manner provided in this article. It shall be the duty\nof the director of finance to adopt scientific methods of assessment,\nincluding tax and land value maps in the form approved by the state tax\ncommission.\n 2. If the function of assessment of real property is transferred from\nthe towns or the cities to the county, the school districts or parts\nthereof within such towns or cities shall use the county assessment.\n 3. If the alternative form of county government provides for the\ntransfer to the county of the function of assessment of real property\nfrom any units of government within the county, such form may provide\nfor a board of assessors, either three or five in number as provided in\nthe petition or resolution by which the form or the question of adopting\nsuch board is initiated to be appointed by the board of supervisors upon\nrecommendation of the county executive. At least one of such assessors\nshall be a resident of a city in the county if there be any such city,\nand at least one shall be a resident of the county outside of any city.\nIn case of the appointment of a board of assessors, the director of\nfinance shall have general supervisory power only over such board, and\nshall not have charge of the administration of the function of\nassessment of real property for taxation, which function shall be\nperformed solely by the board of assessors.\n