§ 1532 — Powers and duties of director of real property tax services

§ 1532. Powers and duties of director of real property tax services.\n1. The director of real property tax services shall provide the\nfollowing services to all cities and towns within the county to which\nthis article is applicable:\n (a) Prepare tax maps, maintain them in current condition, and provide\ncopies thereof, in accordance with subdivision one of section five\nhundred three of this chapter;\n (b) Provide advisory appraisals to cities and towns as required by\nsection fifteen hundred thirty-six of this chapter;\n (b-1) Provide appraisals and appear as an expert witness or designate\nqualified personnel within the office of real property tax services to\nappear as expert witnesses in court proceedings for cities and towns as\nauthorized by section fifteen hundred thirty-six-a of this article;\n (c) Advise the assessors on procedures for the preparation and\nmaintenance of assessment rolls, property record cards, appraisal cards\nand other records and documents relating to real property assessment and\ntaxation;\n (d) Provide appraisal cards in such form as shall be prescribed by the\ncommissioner in quantity needed for use in the preparation of assessment\nrecords;\n (e) Cooperate and assist in the training programs provided by the\ncommissioner under this article;\n (f) Provide administrative support, cooperation and assistance to\nacting boards of assessment review constituted pursuant to section five\nhundred twenty-seven of this chapter.\n 2. The director of real property tax services shall in addition:\n (a) Provide the county equalization agency with such information from\nhis office as may be useful in the operation of that agency;\n (b) Coordinate any county-wide revaluation program;\n (c) Prepare and furnish an annual report to the legislative body of\nthe county, a copy of which shall be sent to the commissioner which\nreport shall contain at least such information required by the\nlegislative body of the county and the commissioner and prepare such\nadditional reports as may from time to time be required by the\nlegislative body of the county or the commissioner;\n (d) Provide to the county clerk, upon request, the tax map\nidentification numbers of all parcels identified by the clerk as within\nan agricultural district;\n (e) Identify to the county clerk by tax identification number, those\nparcels within the county which have received agricultural assessments\nwithin the past year;\n (f) Serve on any county agriculture and farmland protection board\nestablished in the county.\n 3. The director of real property tax services shall when authorized by\nresolution of the county legislative body:\n (a) Assist in the disposition and sale of real property acquired by\nthe county as a result of tax sale;\n (b) Perform the duties imposed upon the recording officer of the\ncounty by section five hundred seventy-four of this chapter in relation\nto reports of transfers of real property;\n (c) Supply cities and towns with assessment rolls or other forms for\nuse in connection with the preparation of assessment rolls or the\ncollection of property taxes;\n (d) Supervise the appraisal of property and the preparation of\nassessment rolls for those assessing units which have entered into\nagreements with the county pursuant to section fifteen hundred\nthirty-seven of this article.\n (e) Perform or supervise the performance of data collection, sales\nverification, or other assessment-related services, pursuant to an\nagreement between the county and an assessing unit or the commissioner.\n 4. The director of real property tax services shall render such other\nrelated services pertaining to the assessment and taxation of real\nproperty as may be authorized by the legislative body of the county as\nare not inconsistent with the performance of his duties pursuant to this\nchapter or any general or special law.\n 5. Information regarding decedents provided by the commissioner to a\ncounty director of real property tax services pursuant to subsection (c)\nof section six hundred fifty-one of the tax law shall be used only for\npurposes of real property tax administration. The contents of the report\nmay be shared with the assessor and tax collecting officer of the\nmunicipal corporation in which the decedent's former residence is\nlocated, and with the enforcing officer if such residence is subject to\ndelinquent taxes. The information shall be deemed confidential\notherwise, and shall not be subject to the provisions of article six of\nthe public officers law.\n