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Volume 2 - Opinions of Counsel SBEA No. 108

Opinions of Counsel index

Assessment administration (Article 15-A) (Nassau County) - Real Property Tax Law, § 1562:

In order for a city in Nassau County to effectuate the provisions of Article 15-A, pertaining to professional standards for assessors and appointment of a board of assessment review, a specific city charter provision is required.

Our opinion has been requested concerning a contemplated revision of the charter of a city in Nassau County. The question is the necessity of a specific charter provision to effectuate the provisions of Article 15-A of the Real Property Tax Law pertaining to professional standards for assessors and appointment of a board of assessment review.

Section 1562(a) of the Real property Tax Law provides as follows:

Ҥ 1562. Local governments to which article applies
"a. This article shall apply to all counties except counties wholly within a city and all cities and towns in the state except (1) a city with a population of five million or more, (2) a city or town in a county having the power to assess property for purposes of taxation.”

Accordingly, a city in Nassau County is not automatically subject to the provisions of Article 15-A of the Real Property Tax Law. Any provisions that the city wishes to incorporate into its charter would have to be incorporated by specific charter provisions.

The city may use the language in Article 15-A of the Real Property Tax Law as a guide for any provisions it plans to incorporate into the city charter.

June 26, 1972

Updated: