§ 1406 — Verification and completion of tentative assessment roll; notice thereof

§ 1406. Verification and completion of tentative assessment roll;\nnotice thereof. 1. When the tentative assessment roll has been prepared,\nthe assessors or a majority of them, shall severally make, subscribe and\nattach to such roll, or file therewith in accordance with the provisions\nof section fifteen hundred eighty-four of this chapter, an oath in\nsubstantially the same form required of town assessors by section five\nhundred five of this chapter.\n 2. On or before the first day of February or such other date as may be\napplicable pursuant to section 5-510 of the village law, the assessors\nshall complete the assessment roll and file such roll in duplicate with\nthe clerk of the village; provided, however, that if such clerk collects\ntaxes for the village a duplicate roll need not be so filed.\n 3. On or before the eighth day of February or such other date as may\nbe applicable pursuant to section 5-510 of the village law, the clerk of\neach village shall cause a notice, the contents of which are hereinafter\nset forth, to be published in the official newspaper of the village.\n 4. Such notice shall state that the assessors have completed the\nassessment roll, that a copy thereof has been filed with the village\nclerk where it may be seen and examined by any person during business\nhours until the third Tuesday of the month and that on that day the\nboard of review will meet to hear complaints in relation to assessments\nat a specified time and place for at least four consecutive hours.\n 5. After publication of the notice and until such third Tuesday, the\nvillage clerk shall make the assessment roll available for public\ninspection.\n 6. The village assessors shall maintain an inventory of all the real\nproperty located therein including the names of the owners thereof and\ncomplete an annual update thereto on or before the first day of January\nor such other date as may be applicable pursuant to section 5-510 of the\nvillage law. The physical characteristics of real property included in\nsuch inventory shall constitute a public record and be available for\npublic inspection and copying in accordance with paragraph (b) of\nsubdivision two of section eighty-seven of the public officers law\nexcept as provided in paragraphs (d) and (f) of subdivision two of\nsection eighty-seven of the public officers law. Disclosure of the\ninventory data shall not be considered an unwarranted invasion of\npersonal privacy as defined in subdivision two of section eighty-nine of\nthe public officers law.\n