2006 New York Code - Tax Maps.

 
    §  503.  Tax maps. 1. (a) Each county, except a county wholly within a
  city, shall prepare and maintain in current condition for each city  and
  town  therein a tax map approved by the state board. Copies of such maps
  shall be supplied to each city, town and village in accordance with  the
  provisions of subdivision two of this section; provided, however, that a
  county  need  not  furnish  a  tax map for a village unless such village
  provides for the payment of the cost thereof. It shall be  the  duty  of
  the  assessors  of  the  assessing  units  for  which tax maps have been
  provided to use such maps in their assessment work and in making up  the
  assessment  rolls  in  accordance  with  the  forms and the instructions
  furnished by the state board.
    (b) The state board shall promulgate rules which establish  standards,
  specifications and procedures for the preparation and maintenance of tax
  maps  and  shall  approve tax maps which satisfy such requirements. Such
  rules may take into consideration other  potential  land  uses  of  such
  maps.  The state board may require from any county applying for approval
  of a tax map such information as may be necessary including  a  copy  of
  such tax map.
    2.  The  originals  of  tax  maps approved under this section shall be
  filed in the  office  of  the  county  director  of  real  property  tax
  services.  With  the  cooperation  and  concurrence of the assessor, the
  county director shall make such changes from year to year upon such  tax
  maps  as may be necessary to maintain the maps in current condition. The
  expense of maintaining such tax maps in current  condition  shall  be  a
  county  charge  and shall be levied ad valorem upon all taxable property
  in the county. On such dates as are appropriate for  use  in  connection
  with  the  preparation  of  assessment  rolls, the county director shall
  furnish each city, town and village  that  assesses  real  property  for
  purposes  of  taxation  with a copy of the approved tax map or pertinent
  portion thereof in current condition. Such copy of the map  shall  be  a
  public  record  and  shall be filed in the office of the assessor of the
  city, town or village; provided, however, that  if  the  city,  town  or
  village  does  not maintain an office for the assessor, the map shall be
  filed in the office of the city,  town  or  village  clerk.  The  county
  director may file an additional copy of the tax map in the office of the
  county  clerk and shall provide such additional copies to such county or
  other government agencies as the legislative  body  of  the  county  may
  direct.
    3.  Nothing contained in this section shall be construed to preclude a
  city, town or village from  preparing  and  maintaining  a  tax  map  in
  accordance  with  the  provisions  of this section. The originals of tax
  maps prepared by a city, town or village and approved under this section
  shall be filed in the office of  the  assessor  of  the  city,  town  or
  village  and  shall be maintained in current condition by such assessor.
  If the city, town or  village  does  not  maintain  an  office  for  the
  assessor  the  map  shall  be  filed  in the office of the city, town or
  village clerk. The assessor shall file an additional copy  of  such  map
  with  the  county director, the county clerk and with the officer vested
  with the power and duty to enforce the collection of taxes.
    4.(a) In the preparation of initial tax maps pursuant to this section,
  the county shall utilize existing tax  maps  and  similar  maps  to  the
  extent  practicable  and  for  such purpose shall obtain from each city,
  town and village within the county a copy of its  existing  tax  map  or
  similar  map,  if any. Each city, town or village shall either provide a
  copy to the county, or shall make such map  or  maps  available  to  the
  county  for  copying.  The  county  shall  compensate  the city, town or
  village for such existing map or similar  map  upon  the  basis  of  the
  amount by which the cost of preparing the county tax map for the area in
  the  city,  town or village is reduced as a result of the utilization of
  such map.
    (b) The cost of the preparation of initial tax maps in accordance with
  provisions  of  this  section  may be levied upon the several cities and
  towns in the county in accordance with the cost of  the  maps  for  such
  cities  and  towns  respectively  or  may  be levied ad valorem upon all
  taxable real property in the county, as determined by resolution of  the
  county  legislative  body.  In  either  event the amount so levied shall
  include the compensation to cities, towns and villages for existing  tax
  maps  or  similar  maps  determined as provided in paragraph (a) of this
  subdivision. Such cost so levied, whether imposed ad  valorem  upon  all
  taxable  property  in  the county or charged-back against the respective
  cities and towns in the county, shall be deemed to be a county purpose.
    5. The preparation of tax maps in accordance with  the  provisions  of
  this  section  shall  not be deemed to be the practice of land surveying
  within the meaning and intent of article one hundred forty-five  of  the
  education  law.  Nothing contained in this section shall be construed as
  prohibiting a licensed land surveyor from performing such  service.  The
  determination  and  furnishing  of  vertical and horizontal control when
  necessary for photogrammetric purposes to be used in the preparation  of
  a  tax  map,  or  any  measurement function necessitating ground surveys
  shall be performed by or under the supervision of a person  licensed  to
  practice  land  surveying  under  article  one hundred forty-five of the
  education law.
    6. The state board shall advise and assist counties  with  respect  to
  the  preparation  and maintenance of tax maps. All agencies of the state
  shall cooperate with counties in the preparation of tax maps  and,  upon
  request, shall furnish to counties at no cost copies of existing maps in
  the  possession  of  such  agencies  which  will be of assistance in the
  preparation of such maps.
    7.  Nothing  contained  in  this  section  shall  preclude  a   county
  legislature at its option, by resolution, from fixing a fee in an amount
  not   to  exceed  twenty-five  dollars  for  a  one  through  three  lot
  subdivision map, whether intended as an original subdivision  or  as  an
  alteration,   including   correction  of  a  prior  subdivision,  or  an
  instrument abandoning such subdivision map, or a condominium map;  fifty
  dollars for a four through nine lot subdivision map, whether intended as
  an  original  subdivision or as an alteration, including correction of a
  prior subdivision, or an instrument abandoning such subdivision map,  or
  a  condominium  map,  and  one  hundred  dollars  for  a ten or more lot
  subdivision map, whether intended as an original subdivision  or  as  an
  alteration,   including   correction  of  a  prior  subdivision,  or  an
  instrument abandoning such subdivision map, or a condominium  map.  Such
  fee  shall be paid to the real property tax service agency by any person
  or corporation filing a map in accordance with  the  provisions  of  any
  general,  special  or  local  law or ordinance or of any county, city or
  village charter, if such map necessitates any change upon a tax  map  in
  order to maintain the map in current condition.
    8. Notwithstanding any provisions of subdivision seven of this section
  to  the contrary, in a county where there is a tax commission as defined
  in subdivision four of section fifteen hundred thirty of  this  chapter,
  where  tax  maps  are prepared and maintained by cities and towns within
  the county, the provisions of subdivision seven of this section shall be
  applicable to such cities and towns in the same manner as if it  were  a
  county  and  the  legislative body of the city or town at its option may
  fix a fee in connection with the filing of a subdivision map as provided
  therein, such fee to be paid to the city or town, as the  case  may  be.
  Certification  that  the fee authorized by this section has been paid as
  required by section three hundred thirty-four and section three  hundred
  thirty-nine-s of the real property law and section five hundred sixty of
  this chapter shall be made by the chief executive officer of the city or
  town.