Volume 3 - Opinions of Counsel SBEA No. 53
Board of assessment review (village) (composition) - Real Property Tax Law, § 1408:
Pursuant to section 1408 of the Real Property Tax Law, a village assessor is a member of the village board of assessment review.
Our opinion has been requested as to whether a village assessor may sit as a member of the village board of assessment review.
Real Property Tax Law, Article 14 sets forth special provisions relating to villages regarding real property assessment administration. Subdivision 1 of section 1408 of that Article provides as follows:
§ 1408. Hearing of complaints
1. At the time and place and during the hours specified in the notice given pursuant to section fourteen hundred six of this chapter, the board of review shall meet to hear complaints in relation to assessments brought before it. The board of trustees and assessors, or a committee of such board constituting at least a majority thereof and the assessors, shall constitute the board of review.
Accordingly, a village assessor is a member of the village board of assessment review.
The above procedure should be distinguished from that applicable to cities and towns under Article 15-A of the Real Property Tax Law enacted by chapter 957 of the Laws of 1970. Pursuant to section 1524 of Article 15-A, neither the city or town assessor nor any member of his staff may be appointed to the city or town board of assessment review.
March 1, 1974
NOTE: Construes law prior to L.1982, c.579.
