2012 New York Consolidated Laws
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 commissioner.

 
    §  1590.  Data  files; retention; submission to commissioner. 1. (a) 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  commissioner  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.
    (b)(i) 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.
    (ii) If the assessing unit does not maintain a website,  then,  within
  ten  days of the filing of the tentative assessment roll, it shall cause
  a copy of such roll 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.
    (c) Within ten days of the filing of the final  assessment  roll,  the
  assessing unit shall cause a copy of such final roll to be posted either
  on  its  own  website or on the county's website, in the same manner and
  subject to the same conditions as provided  in  paragraph  (b)  of  this
  subdivision.
    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.