§ 1570 — Standards of real property tax administration

§ 1570. Standards of real property tax administration. 1. For purposes\nof this article, on or before January first, nineteen hundred\nseventy-eight, the commissioner shall promulgate rules and regulations\nestablishing minimum standards for a system of real property tax\nadministration to include but not be limited to:\n (a) the collection and maintenance of real property valuation data;\n (b) the maintenance of records of transfers of real property;\n (c) the preparation of assessment rolls;\n (d) the full disclosure to owners of real property as to the estimated\neffect of any changes in the assessed valuation of real property;\n (e) the preparation of tax rolls and tax bills; and\n (f) a system of accounting for the collection of real property taxes.\n 2. For purposes of paragraphs (e) and (f) of subdivision one of this\nsection, such rules and regulations shall be promulgated only after\nconsultation with the department of audit and control.\n 3. The commissioner may provide technical services to an assessing\nunit or to a county acting on behalf of any or all assessing units\nwithin such county to assist in the implementation of a system of real\nproperty tax administration which conforms to the standards established\npursuant to subdivision one of this section. Such services may include\nthe provision of electronic data processing time and programs and the\nprovision of advice and assistance in the managing of contracts for\nelectronic data processing services.\n