2010 New York Code
RPT - Real Property Tax
Article 15-C - (1580 - 1594) SYSTEMS OF REAL PROPERTY TAX ADMINISTRATION UTILIZING ELECTRONIC DATA PROCESSING
1590 - Data files; retention; submission to state board.

§  1590.  Data  files;  retention;  submission  to state board. * 1. A
  municipal corporation, other than a school district or a village,  which
  prepares  assessment rolls by means of electronic data processing, shall
  annually  submit  to  the  state  board  the  data  files  used  in  the
  preparation   of  each  final  assessment  roll  and  summaries  of  the
  information from the final assessment roll including as  a  minimum  the
  number  of  parcels,  the  total  assessed  value thereof, and the total
  taxable assessed value thereof.  Such  information  shall  be  submitted
  within  thirty  days of the time of filing the final assessment roll, as
  provided for pursuant to section five hundred sixteen of this chapter.
    * NB Effective until January 1, 2011
    * 1. A municipal corporation,  other  than  a  school  district  or  a
  village,  which  prepares  assessment  rolls by means of electronic data
  processing, shall annually submit to the state board the data files used
  in the preparation of each  tentative  and  final  assessment  roll  and
  summaries of the information from the final assessment roll including as
  a  minimum  the number of parcels, the total assessed value thereof, and
  the total taxable assessed value  thereof.  Such  information  shall  be
  submitted  within  ten days of the time of filing the tentative or final
  assessment roll, as provided for pursuant to section five hundred six or
  five hundred sixteen of this  chapter  or  such  other  law  as  may  be
  applicable.    In  addition,  if the assessing unit maintains a website,
  then within ten days of the filing of the tentative assessment roll,  it
  shall  post  a  copy  of  such  roll on its website, with a link thereto
  prominently displayed on its home page, and shall not  remove  the  same
  before  the  final  assessment roll has been filed. In lieu of posting a
  copy of such roll on its website, the assessing unit may cause such copy
  to be posted on the website of the county in which it is located for the
  same period of time as otherwise required by this subdivision,  provided
  that a link thereto shall be prominently displayed on the website of the
  assessing unit.
    * NB Effective January 1, 2011
    2.  Data  files used in the preparation of a tentative assessment roll
  or a posted tax roll, including a  posted  school  tax  roll,  shall  be
  retained  by  the  assessing  unit,  tax  levying  body or the municipal
  corporation responsible for preparation of the roll, for  a  minimum  of
  three years from the date of the filing of that roll.