2012 New York Consolidated Laws
RPT - Real Property Tax
Article 15-B - (1570 - 1575) STATE AID FOR IMPROVED REAL PROPERTY TAX ADMINISTRATION
1570 - Standards of real property tax administration.

 
    § 1570. Standards of real property tax administration. 1. For purposes
  of   this   article,  on  or  before  January  first,  nineteen  hundred
  seventy-eight, the commissioner shall promulgate rules  and  regulations
  establishing  minimum  standards  for  a  system  of  real  property tax
  administration to include but not be limited to:
    (a) the collection and maintenance of real property valuation data;
    (b) the maintenance of records of transfers of real property;
    (c) the preparation of assessment rolls;
    (d) the full disclosure to owners of real property as to the estimated
  effect of any changes in the assessed valuation of real property;
    (e) the preparation of tax rolls and tax bills; and
    (f) a system of accounting for the collection of real property taxes.
    2. For purposes of paragraphs (e) and (f) of subdivision one  of  this
  section,  such  rules  and  regulations  shall be promulgated only after
  consultation with the department of audit and control.
    3. The commissioner may provide technical  services  to  an  assessing
  unit  or  to  a  county  acting  on behalf of any or all assessing units
  within such county to assist in the implementation of a system  of  real
  property  tax administration which conforms to the standards established
  pursuant to subdivision one of this section. Such services  may  include
  the  provision  of  electronic data processing time and programs and the
  provision of advice and assistance in  the  managing  of  contracts  for
  electronic data processing services.