§ 506 — Tentative assessment roll; notice of completion

§ 506. Tentative assessment roll; notice of completion. 1. On or\nbefore the first day of May, the assessor or assessors of each city and\ntown shall complete the tentative assessment roll and make out a copy\nthereof to be filed with one of their number or, if the assessors so\nelect, with the town clerk, in the case of towns. The assessor or\nassessors shall forthwith cause a notice, the contents of which are\nprescribed by subdivision one of section five hundred twenty-six of this\narticle, to be published once in the official newspaper of such city or\ntown, or if no newspaper has been designated the official newspaper, in\na newspaper having general circulation in such city or town. In towns,\nthe assessors shall also forthwith cause a copy of the published notice\nto be posted on the signboard maintained for the posting of legal\nnotices at the entrance of the town clerk's office pursuant to\nsubdivision six of section thirty of the town law. Every notice given\npursuant to this subdivision shall specify the date or dates and times\nat which the board of assessment review shall meet to hear complaints\nwith respect to assessments.\n 2. After publication of the notice and until the fourth Tuesday of\nMay, the assessor or the town clerk, as the case may be, with whom the\nroll is left shall make it available for public inspection as prescribed\nby subdivision two of section five hundred twenty-six of this article.\n 3. When an original final assessment roll is prepared pursuant to\nsection five hundred sixteen of this title, the tentative assessment\nroll shall be retained in the office of the assessor, or if the\nassessors so elect, with the town clerk, in case of towns, as a public\nrecord for a minimum of five years from the date of filing thereof.\n