New York Laws
Title 1 - County Services to Cities and Towns
1537 - Optional County Services.

(b) Any such agreement shall be approved by both the assessing unit
and the county, by a majority vote of the voting strength of each
governing body.
(c) In the case of an assessing unit, no such agreement shall be
submitted to the governing body for approval unless at least forty-five
days prior to such submission, the governing body shall have adopted a
resolution, subject to a permissive referendum, authorizing the
assessing unit to negotiate such an agreement with the county; provided,
however, that such prior authorization shall not be required for an
agreement to amend, cancel or terminate an existing agreement pursuant
to this section.
2. (a) An agreement between an assessing unit and a county for
appraisal services shall provide for the county to appraise all real
property within such assessing unit for assessment purposes.
(b) The county shall employ appraisers and other technical personnel
to make the appraisals of such properties. No person shall be employed
by the county and assigned professional appraisal duties which relate to
the assessment of real property for purposes of taxation unless such
person meets the minimum qualification standards established by the
commissioner. Such appraisal personnel shall attend courses of training
and education prescribed by the commissioner.
(c) Such appraisals shall be completed no later than the taxable
status date of the assessing unit, and shall be submitted by the county
director to the assessor in the form and containing such information as
shall be prescribed by the commissioner.
(d) Appraisals furnished pursuant to this section shall serve as the
basis of the assessment of the property so appraised.
(e) Such an agreement may further provide that in any administrative
or judicial proceeding to review an assessment which is based upon a
county appraisal, the county shall provide such testimony and other
evidence as may be necessary to defend such appraisal.
3. An agreement between an assessing unit and a county for exemption
services shall provide for the county to review applications for
exemption and determine the eligibility of the applicants for such
exemptions. Such agreement may further provide that in any
administrative or judicial proceeding to review an assessment in which
the denial of an exemption is at issue, the county shall provide such
testimony and other evidence as may be necessary to defend its denial of
exempt status.
4. An agreement between an assessing unit and a county for assessment
services shall provide for a person, other than the county director of
real property tax services, to be selected by the assessing unit to
perform assessment services in accordance with such agreement. Such
person shall be deemed the assessor of the assessing unit and shall be
subject to all provisions of law pertaining to assessors. Provided,
however, that no such agreement for assessment services may be entered
into by an assessing unit which has exercised the option to retain
elective assessors pursuant to law.

5. An agreement between an assessing unit and a county for assessment
review services shall provide for the members of the board of assessment
review of the assessing unit to be appointed by the legislative body of
the county upon the recommendation of the county director of the real
property tax services. Each member so appointed shall be a resident of
the county but need not be a resident of the assessing unit. The board
of assessment review as so constituted shall have the authority to
receive, review and resolve petitions for assessment review filed in
such assessing unit, and for the corrections of errors therein, to the
full extent set forth in article five of this chapter.

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