§ 1536. County advisory appraisal service.
1.Types of property. The\ncounty shall provide to the cities and towns therein to which this\narticle applies upon written request of the chief executive officer or\nassessor of such cities and towns advisory appraisals of moderately\ncomplex taxable properties, being properties where the appraisals\nrequire either the professional use of engineering skills or the\ndevelopment of earnings or economic analyses of substantial complexity.\nThe commissioner shall determine the specific types of property which\nare included within such description in accordance with section fifteen\nhundred forty-six of this article.\n 2. County appraisal personnel. The county shall employ appraisers and\nother technical personnel to make the advisory appraisals of
Free access — add to your briefcase to read the full text and ask questions with AI
§ 1536. County advisory appraisal service. 1. Types of property. The\ncounty shall provide to the cities and towns therein to which this\narticle applies upon written request of the chief executive officer or\nassessor of such cities and towns advisory appraisals of moderately\ncomplex taxable properties, being properties where the appraisals\nrequire either the professional use of engineering skills or the\ndevelopment of earnings or economic analyses of substantial complexity.\nThe commissioner shall determine the specific types of property which\nare included within such description in accordance with section fifteen\nhundred forty-six of this article.\n 2. County appraisal personnel. The county shall employ appraisers and\nother technical personnel to make the advisory appraisals of such\nmoderately complex properties. No person shall be employed by the county\nand assigned professional appraisal duties which relate to the\nassessment of real property for purposes of taxation unless he meets the\nminimum qualification standards established by the commissioner. Such\nappraisal personnel shall attend courses of training and education\nprescribed by the commissioner under this article.\n 3. County appraisal reports. Upon completion of an appraisal of real\nproperty pursuant to this section, the county director shall file a\nsummary of the appraisal on forms prescribed by the commissioner with\nthe assessor of the city or town in which the property is located, and\nwhere such property is located in a village a copy shall be filed with\nthe assessor of the village. Such appraisal reports shall be in the form\nand shall contain such information as shall be prescribed by the\ncommissioner. The original appraisal report shall be filed in the office\nof the director of real property tax services and shall be a public\nrecord. A copy of the original appraisal report shall be simultaneously\nfiled with the commissioner.\n 4. Review by commissioner of county advisory appraisals. Any city or\ntown assessor who receives from the county an advisory appraisal in\naccordance with the provisions of this section may apply to the\ncommissioner for review of such appraisal if in his judgment the value\nof the property indicated by the appraisal appears to be unreasonable or\ninaccurate. Application for such review shall be made in accordance with\nthe provisions of section fifteen hundred forty-eight of this chapter.\n 5. Apportionment of expense of county advisory appraisals. The expense\nof making advisory appraisals under this section may be levied upon the\nseveral cities and towns in the county in accordance with the cost of\nthe appraisals of properties located in such cities and towns\nrespectively and such charge-back against the cities and towns in the\ncounty shall be deemed to be a county purpose.\n 6. Appraisals not binding on assessors. Advisory appraisals furnished\npursuant to this section shall be considered by the assessor of the city\nor town in making assessments but shall not be binding upon him.\n