2006 New York Code - County Advisory Appraisal Service.

 
    §  1536. County advisory appraisal service.  1. Types of property. The
  county shall provide to the cities  and  towns  therein  to  which  this
  article  applies  upon written request of the chief executive officer or
  assessor of such cities and  towns  advisory  appraisals  of  moderately
  complex  taxable  properties,  being  properties  where  the  appraisals
  require either  the  professional  use  of  engineering  skills  or  the
  development  of earnings or economic analyses of substantial complexity.
  The state board shall determine the specific types of property which are
  included within such description  in  accordance  with  section  fifteen
  hundred forty-six of this article.
    2.  County appraisal personnel. The county shall employ appraisers and
  other technical personnel  to  make  the  advisory  appraisals  of  such
  moderately complex properties. No person shall be employed by the county
  and   assigned   professional  appraisal  duties  which  relate  to  the
  assessment of real property for purposes of taxation unless he meets the
  minimum qualification standards established by the state  board.    Such
  appraisal  personnel  shall  attend  courses  of  training and education
  prescribed by the state board under this article.
    3. County appraisal reports. Upon completion of an appraisal  of  real
  property  pursuant  to  this  section,  the county director shall file a
  summary of the appraisal on forms prescribed by the state board with the
  assessor of the city or town in which the property is located, and where
  such property is located in a village a copy shall  be  filed  with  the
  assessor of the village. Such appraisal reports shall be in the form and
  shall  contain  such  information  as  shall  be prescribed by the state
  board. The original appraisal report shall be filed in the office of the
  director of real property tax services and shall be a public  record.  A
  copy of the original appraisal report shall be simultaneously filed with
  the state board.
    4.  Review  by  state board of county advisory appraisals. Any city or
  town assessor who receives from the  county  an  advisory  appraisal  in
  accordance  with  the  provisions of this section may apply to the state
  board for review of such appraisal if in his judgment the value  of  the
  property  indicated  by  the  appraisal  appears  to  be unreasonable or
  inaccurate. Application for such review shall be made in accordance with
  the provisions of section fifteen hundred forty-eight of this chapter.
    5. Apportionment of expense of county advisory appraisals. The expense
  of making advisory appraisals under this section may be levied upon  the
  several  cities  and  towns in the county in accordance with the cost of
  the  appraisals  of  properties  located  in  such  cities   and   towns
  respectively  and  such  charge-back against the cities and towns in the
  county shall be deemed to be a county purpose.
    6. Appraisals not binding on assessors. Advisory appraisals  furnished
  pursuant to this section shall be considered by the assessor of the city
  or town in making assessments but shall not be binding upon him.