2006 New York Code - Optional County Services.

 
    §  1537.  Optional  county  services.  1.  (a) An assessing unit and a
  county shall have the power to enter into, amend, cancel  and  terminate
  an  agreement  for appraisal services, exemption services, or assessment
  services, in the manner provided by  this  section.  Such  an  agreement
  shall  be considered an agreement for the provision of a "joint service"
  for  purposes  of  article  five-G  of  the   general   municipal   law,
  notwithstanding  the  fact  that  the county would not have the power to
  perform such services in the absence of such an agreement.
    (b) Any such agreement shall be approved by both  the  assessing  unit
  and  the  county,  by  a  majority  vote  of the voting strength of each
  governing body.
    (c) In the case of an assessing  unit,  no  such  agreement  shall  be
  submitted  to the governing body for approval unless at least forty-five
  days prior to such submission, the governing body shall have  adopted  a
  resolution,   subject   to  a  permissive  referendum,  authorizing  the
  assessing unit to negotiate such an agreement with the county; provided,
  however, that such prior authorization shall  not  be  required  for  an
  agreement  to  amend, cancel or terminate an existing agreement pursuant
  to this section.
    2. (a) An agreement  between  an  assessing  unit  and  a  county  for
  appraisal  services  shall  provide  for the county to appraise all real
  property within such assessing unit for assessment purposes.
    (b) The county shall employ appraisers and other  technical  personnel
  to  make the appraisals of such 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  such
  person  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.
    (c)  Such  appraisals  shall  be  completed  no later than the taxable
  status date of the assessing unit, and shall be submitted by the  county
  director  to the assessor in the form and containing such information as
  shall be prescribed by the state board.
    (d) Appraisals furnished pursuant to this section shall serve  as  the
  basis of the assessment of the property so appraised.
    (e)  Such  an agreement may further provide that in any administrative
  or judicial proceeding to review an assessment which  is  based  upon  a
  county  appraisal,  the  county  shall  provide such testimony and other
  evidence as may be necessary to defend such appraisal.
    3. An agreement between an assessing unit and a county  for  exemption
  services  shall  provide  for  the  county  to  review  applications for
  exemption and determine the  eligibility  of  the  applicants  for  such
  exemptions.   Such   agreement   may   further   provide   that  in  any
  administrative or judicial proceeding to review an assessment  in  which
  the  denial  of  an exemption is at issue, the county shall provide such
  testimony and other evidence as may be necessary to defend its denial of
  exempt status.
    4. An agreement between an assessing unit and a county for  assessment
  services  shall  provide for a person, other than the county director of
  real property tax services, to be selected  by  the  assessing  unit  to
  perform  assessment  services  in  accordance  with such agreement. Such
  person shall be deemed the assessor of the assessing unit and  shall  be
  subject  to  all  provisions  of  law pertaining to assessors. Provided,
  however, that no such agreement for assessment services may  be  entered
  into  by  an  assessing  unit  which  has exercised the option to retain
  elective assessors pursuant to law.