02/03/2025 02:43PM, the Laws database is current through 2025 Chapters 1-7; 2024 Chapters 1-679
Real Property Tax
 
    §  1544.  State  advisory appraisal service. 1. The commissioner shall
  provide upon written request of the chief executive officer or  assessor
  of  a  village,  city,  town  or  county which conducts a revaluation or
  update program as defined in section one hundred  two  of  this  chapter
  advisory  appraisals  of (1) highly complex properties, being properties
  where the appraisals require  either  the  professional  use  of  highly
  specialized  engineering  skills  or  the  development  of  earnings  or
  economic analyses of a high degree of complexity and (2) taxable  public
  utility property located in such village, city, town or county.
    2.   The  commissioner  may  require  from  any  person,  association,
  partnership or corporation operating a public utility in the state which
  is subject to the jurisdiction of the state department of public service
  or a regulatory agency of the United States government reports  in  such
  form  and  containing  such information and data as the commissioner may
  prescribe for the purpose of making such appraisals as may be  necessary
  pursuant  to  this  article  and  article  twelve  of this chapter. If a
  person, association, partnership  or  corporation  fails  to  furnish  a
  report  required  by  the  commissioner to be furnished pursuant to this
  subdivision, the commissioner may commence a special proceeding  in  the
  supreme  court  to  compel  such  person,  association,  partnership  or
  corporation to furnish such report.
    3. The commissioner may  request  a  director  of  real  property  tax
  services  in  a  county to provide such preliminary data and information
  with respect to parcels eligible for  advisory  appraisals  pursuant  to
  this  section  as  the  commissioner  may  prescribe  for the purpose of
  preparing the appraisals required by this section.
    4. Advisory appraisals furnished pursuant to  this  section  shall  be
  considered  by  the  assessor  in  making  assessments  but shall not be
  binding upon him.
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