§ 526 — Assessor's responsibilities

§ 526. Assessor's responsibilities. 1. The notice of completion of the\ntentative assessment roll, published pursuant to section five hundred\nsix of this chapter, shall state that the assessors have completed the\ntentative assessment roll, that a copy thereof has been left with one of\ntheir number or the town clerk, as the case may be, at a specified place\nwhere it may be seen and examined by any person until the day specified\nby law for the hearing of complaints in relation to assessments, and\nthat on such day the board of assessment review will meet to hear\ncomplaints in relation to assessments at a specified time and place for\na period of at least four hours, not necessarily continuous, between\nnine o'clock in the morning and ten o'clock in the evening but in no\nevent less than two hours after six o'clock in the evening. In addition,\nsuch notice shall set forth (1) a statement that the assessor will be in\nattendance with such tentative assessment roll at a specified place\nduring a specified period of at least four hours not necessarily\ncontinuous, between nine o'clock in the morning and ten o'clock in the\nevening on at least four specified days after the first publication of\nsuch notice and before the day the board of assessment review is\nrequired to meet to hear complaints and (2) the date on which as\nrequired by law the board of assessment review will meet to hear\ncomplaints in relation to assessments of real property, the place of\nsuch meeting and the hours of such meeting as fixed by the board of\nassessment review and (3) a statement that a publication containing\nprocedures for contesting an assessment is available at the assessor's\noffice.\n 2. The tentative assessment roll shall be available for public\ninspection from the date the tentative roll is completed and filed until\nand including the day or days the board of assessment review meets to\nhear complaints. The assessor or his or her designee is required to be\nin attendance with such roll at a specified place during a period of at\nleast four hours not necessarily continuous between nine o'clock in the\nmorning and ten o'clock in the evening on at least four days during the\npublic inspection period prior to the day such board is required to meet\nto hear complaints; provided that at least two such days shall be at\nleast ten days subsequent to the filing of the tentative assessment\nroll, of which one day shall be a Saturday. On at least one of the four\ndays the hours of attendance by the assessor or his or her designee\nshall include not less than two hours after six o'clock in the evening.\nSuch number of days may be increased to more than four by local law.\n 3. On or before the day that the board of assessment review meets to\nhear complaints in relation to assessments, the assessor shall transmit\nto such board all complaints filed with and assessment stipulations\nentered into by him or her pursuant to section five hundred twenty-four\nof this title.\n 4. The assessor shall attend all hearings of the board of assessment\nreview; provided, however, that when an assessor is employed by more\nthan one assessing unit, such assessor may designate a member or members\nof his or her staff to attend, appear and act on behalf of such assessor\nbefore any board of assessment review. Every member of an assessor's\nstaff, who is designated to act on behalf of such assessor before a\nboard of assessment review, shall have all powers and authority of the\nassessor who designated him or her.\n 5. As soon as possible after receiving the verified statement prepared\nby the board of assessment review pursuant to subdivision four of\nsection five hundred twenty-five of this title, the assessor shall make\nthe changes in assessments on the assessment roll in accordance with\nsuch verified statement, shall certify on such verified statement that\nhe has recorded on the assessment roll the changes set forth in such\nverified statement and shall file such verified statement with the final\nassessment roll filed pursuant to section five hundred sixteen of this\narticle.\n