§ 336 — Statement of disclosure for assessors

New York § 336

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 2: Assessors and Assessor Training
• Art. 3: Taxable Real Property and Standard of Assessment

Text

§ 336. Statement of disclosure for assessors. 1. Definitions. When\nused in this section and unless otherwise expressly stated or unless the\ncontext otherwise requires:\n a. The term "appropriate body" or "appropriate bodies" shall mean:\n (i) in the case of any municipal corporation which has created or\nhereafter creates a board of ethics or conflicts of interests board\nwhich is in existence at the time an annual statement of disclosure is\ndue, and which has been designated by local law, ordinance, or\nresolution to be the repository for completed statements of financial\ndisclosure, such board of ethics or conflicts of interests board;\n (ii) in the case of any municipal corporation which has created or\nhereafter creates a board of ethics or conflicts of interests board\nwhich is in existence at the time an annual statement of disclosure is\ndue, and which has not been designated by local law, ordinance, or\nresolution to be the repository for completed statements of financial\ndisclosure, such board of ethics or conflicts of interests board;\n (iii) in the case of any municipal corporation for which no board of\nethics or conflicts of interests board is in existence at the time an\nannual statement of disclosure is due, the clerk of the county in which\nsuch municipal corporation is located; and\n (iv) in the case of a consolidated assessing unit, the board of\ndirectors thereof.\n b. "Assessor" has the meaning defined therefor in subdivision three of\nsection one hundred two of this chapter and includes any other municipal\nofficer or employee engaged in the assessment of real property for\npurposes of taxation and also includes a municipal officer or employee\nassigned professional appraisal duties which relate to the assessment of\nreal property for purposes of taxation.\n c. "Statement of disclosure" shall mean a statement disclosing (i) the\ndescription of any real property owned by the assessor in the assessing\nunit or in any contiguous municipal corporation. For purposes of this\nsubparagraph of disclosure, "property owned by" means any property in\nwhich the assessor has a financial interest in excess of one thousand\ndollars, whether such property is owned by the assessor directly or\nthrough a corporation in which the assessor is an officer or in which\nthe assessor owns more than five percent of the shares. It shall be\nsufficient to meet the requirements for this item of disclosure if the\nassessor shall state the acreage of the property, the square footage of\nany structure on the property, the use whether residential or commercial\nto which the structure is put, the municipal corporation in which it is\nlocated, and the general section of the municipal corporation (north,\nsouth, east, west, center); (ii) the name of any employer and the\nposition held; (iii) the name of any corporation of which the assessor\nis (A) an officer, director or employee, or (B) in which the assessor\nowns more than five percent of the shares and the position of the\nassessor; (iv) a description of any self-employment (if it provided more\nthan two thousand dollars of gross income in the previous calendar\nyear); (v) if the assessor is licensed to practice any profession by the\nstate of New York, and the assessor practices such profession, the\nnature of the practice and the types of business in which the clients\nengage. For the purposes of this subparagraph of disclosure, it shall be\nsufficient to describe the types of business in which the clients engage\nas a broad category encompassing the majority of the assessor's clients;\n(vi) types of gifts, except gifts from relatives, of more than fifty\ndollars in value; (vii) persons or firms to whom money in the amount of\nmore than one thousand dollars is owed not including credit cards or\nbank loans; and (viii) persons or firms, except relatives, who owe the\nassessor an amount in excess of one thousand dollars. With respect to\nany such subparagraph of disclosure, the assessor shall also provide\ninformation with respect to the members of the assessor's immediate\nfamily, unless, after a reasonable effort by the assessor, the spouse or\nother immediate family member refused to disclose such information, in\nwhich case, the statement shall so state such refusal. Such statement\nshall not require the disclosure of any values of property or amounts of\ncompensation.\n 2. Posting of statute. The chief executive officer of each municipal\ncorporation shall cause a copy of this section to be kept posted in a\npublic building under the jurisdiction of his or her municipal\ncorporation where public notices are generally posted in the municipal\ncorporation. Failure to post any such copy shall have no effect on the\nduty of compliance with this section, nor with the enforcement of the\nprovisions thereof.\n 3. Filing of statement of disclosure by assessors. Notwithstanding the\nprovisions of any general, special, or local law to the contrary, each\nassessor, except an assessor who is compensated in an amount of less\nthan twenty thousand dollars annually in the aggregate for serving as an\nassessor or who is required to file an annual statement of financial\ndisclosure by an appropriate body as provided for in article eighteen of\nthe general municipal law, shall file an annual statement of disclosure\nwith the appropriate body, as defined in this section, on the fifteenth\nday of May. Such statement of disclosure shall contain the information\nand shall be in the form set forth hereinbelow:\n1. Name_______________________________________________________________\n2. (a) Title of Position______________________________________________\n (b) Department, Agency or other Governmental Entity________________\n (c) Address of Present Office______________________________________\n (d) Office Telephone Number________________________________________\n3. (a) If married, please give spouse's full name including maiden name\n where applicable.\n .\n (b) List the names of all unemancipated children.\n _____________________________________________________________________\n _____________________________________________________________________\n _____________________________________________________________________\n _____________________________________________________________________\n _____________________________________________________________________\n Answer each of the following questions completely, with respect to\n the calendar year ending the December 31st preceding the date of\n filing of this statement of disclosure unless another period or date\n is otherwise specified. If additional space is needed, attach\n additional pages.\n 1. Describe any real property in which you have a financial interest\n greater than $1,000 (whether owned by you or owned through a\n corporation in which you are an officer or in which you own more than\n 5% of the shares) in the assessing unit or in any contiguous\n municipal corporation:\n a. Acreage of the property:\n b. Square footage of any structure or structures on the property:\n c. Municipal corporation in which located:\n d. General area of municipal corporation in which the property is\n located (north, south, east, west, central):\n e. Use of structure (residential, commercial, industrial):\n 2. Name any employer other than the municipal corporation in which\n you are employed as assessor and the position you hold:\n 3. Name any corporation in which a) you are an officer, director or\n employee, or b) in which you own more than five percent of the shares\n and give your position in it:\n 4. Describe any self-employment (if it provided more than two\n thousand dollars of gross income in the previous calendar year):\n 5. If you are licensed to practice any profession by the state of New\n York, and you practice that profession, give the nature of the\n practice and the general types of business in which your clients\n engage:\n a. Type of profession (e.g., lawyer, real estate broker, pharmacist):\n b. General types of business in which a majority of your clients\n engage (e.g., real estate development, general practice, healthcare,\n general business):\n 6. Types of gifts, except gifts from immediate family or relatives\n within the third degree of consanguinity or affinity, of more than\n fifty dollars in value:\n 7. Persons or firms to whom money in the amount of more than one\n thousand dollars is owed not including credit cards or bank loans;\n and\n 8. Persons or firms, except relatives, who owe you an amount in\n excess of one thousand dollars.\n 4. Other laws. No local law, ordinance, or resolution shall be adopted\nwhich is inconsistent with the provisions of this section.\n