N.Y. Real Prop. Tax Law § 1570

Current through 2024 NY Law Chapter 457

Section 1570 - Standards of real property tax administration

1. For purposes of this article, on or before January first, nineteen hundred seventy-eight, the commissioner shall promulgate rules and regulations establishing minimum standards for a system of real property tax administration to include but not be limited to:

(a) the collection and maintenance of real property valuation data;

(b) the maintenance of records of transfers of real property;

(c) the preparation of assessment rolls;

(d) the full disclosure to owners of real property as to the estimated effect of any changes in the assessed valuation of real property;

(e) the preparation of tax rolls and tax bills; and

(f) a system of accounting for the collection of real property taxes.

2. For purposes of paragraphs (e) and (f) of subdivision one of this section, such rules and regulations shall be promulgated only after consultation with the department of audit and control.

3. The commissioner may provide technical services to an assessing unit or to a county acting on behalf of any or all assessing units within such county to assist in the implementation of a system of real property tax administration which conforms to the standards established pursuant to subdivision one of this section. Such services may include the provision of electronic data processing time and programs and the provision of advice and assistance in the managing of contracts for electronic data processing services.

N.Y. Real Prop. Tax. Law § 1570