N.Y. Second Class Cities Law § 160
Department of assessment and taxation; powers and duties of assessors
New York · New York Second Class Cities Law · Status: effective · Effective 2014-09-22
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- N.Y. Second Class Cities Law § 160, Department of assessment and taxation; powers and duties of assessors, New York, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/1129563
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Full text
§ 160. Department of assessment and taxation; powers and duties of
assessors. The assessors shall be the head of the department of
assessment and taxation. They shall appoint, to hold office during their
pleasure, such deputies, clerks, assistants and subordinates as the
board of estimate and apportionment shall prescribe. The assessors and
their deputies shall possess all the powers conferred, be subject to all
the obligations imposed and perform all the duties appertaining to the
office of assessors in the towns of the state in reference to the
assessment of property within the city, except as otherwise provided by
law. They shall perform all the duties now provided by law in reference
to the assessment of property for the purpose of levying taxes and
assessments for local improvements, imposed according to law. It shall
also be their duty to install scientific systems of assessment with tax
maps, unit rules and such other systems and records as may be necessary
and to gather and file useful and available information that appertains
to the value of property subject to their assessment.