2006 New York Code - Duties Of The Assessors.

 
    § 1506. Duties of the assessors. The assessors, under the direction of
  the  commissioner,  shall  assess  all  the real property in the several
  districts that may be assigned to them by  the  commissioner  and  shall
  prepare  the  assessment  rolls.  The  term  "assessment"  shall  mean a
  determination by the  assessors  of  (a)  the  taxable  status  of  real
  property  as  of  the taxable status date; and (b) the valuation of real
  property, including the valuation of exempt  real  property,  and  where
  such property is partially exempt, the valuation of both the taxable and
  exempt portions.