§ 1590 — Data files; retention; submission to commissioner

§ 1590. Data files; retention; submission to commissioner. 1. (a) A\nmunicipal corporation, other than a school district or a village, which\nprepares assessment rolls by means of electronic data processing, shall\nannually submit to the commissioner the data files used in the\npreparation of each tentative and final assessment roll and summaries of\nthe information from the final assessment roll including as a minimum\nthe number of parcels, the total assessed value thereof, and the total\ntaxable assessed value thereof. Such information shall be submitted\nwithin ten days of the time of filing the tentative or final assessment\nroll, as provided for pursuant to section five hundred six or five\nhundred sixteen of this chapter or such other law as may be applicable.\n (b)(i) In addition, if the assessing unit maintains a website, then\nwithin ten days of the filing of the tentative assessment roll, it shall\npost a copy of such roll on its website, with a link thereto prominently\ndisplayed on its home page, and shall not remove the same before the\nfinal assessment roll has been filed. In lieu of posting a copy of such\nroll on its website, the assessing unit may cause such copy to be posted\non the website of the county in which it is located for the same period\nof time as otherwise required by this subdivision, provided that a link\nthereto shall be prominently displayed on the website of the assessing\nunit.\n (ii) If the assessing unit does not maintain a website, then, within\nten days of the filing of the tentative assessment roll, it shall cause\na copy of such roll to be posted on the website of the county in which\nit is located for the same period of time as otherwise required by this\nsubdivision.\n (c) Within ten days of the filing of the final assessment roll, the\nassessing unit shall cause a copy of such final roll to be posted either\non its own website or on the county's website, in the same manner and\nsubject to the same conditions as provided in paragraph (b) of this\nsubdivision.\n 2. Data files used in the preparation of a tentative assessment roll\nor a posted tax roll, including a posted school tax roll, shall be\nretained by the assessing unit, tax levying body or the municipal\ncorporation responsible for preparation of the roll, for a minimum of\nthree years from the date of the filing of that roll.\n 3. Each municipal corporation shall submit to the commissioner the\ndata files used to prepare its tax rolls and tax bills no later than ten\ndays after the annexation of the warrant for the collection of taxes for\nthe applicable fiscal year, or where no such warrant is annexed, no\nlater than ten days after the last date prescribed by law for the levy\nof taxes of the applicable fiscal year, provided that if its tax rolls\nor tax bills, or both, are prepared by a different governmental entity,\nthat entity shall be jointly responsible for submitting the applicable\ndata files to the commissioner.\n