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Volume 4 - Opinions of Counsel SBEA No. 122

Opinions of Counsel index

Compatibility of office (board of assessment review - planning board) - Real Property Tax Law, § 1524; Town Law, § 271:

Absent a prohibition against such dual office holding in a municipality’s code of ethics, the offices of town planning board member and member of the town board of assessment review are compatible.

Our opinion has been requested as to whether a member of a town planning board may also serve on the town board of assessment review. It is our opinion that these offices are compatible.

The town planning board is established by section 271 of the Town Law while the authority for the town board of assessment review is contained in section 1524 of the Real Property Tax Law. The general rule is that the same person may hold two public offices at the same time unless there is some constitutional or statutory bar, or unless the offices are incompatible. No constitutional or statutory bar seems evident in the present instance. We have previously discussed the general law regarding compatibility of offices (3 Op. Counsel SBEA No. 90).

It is to be noted that the Attorney General has determined that the offices of town assessor and town planning board member are compatible (1957, Op.Atty.Gen. 37). Accordingly, absent a prohibition against such dual office holding in a municipality’s code of ethics, it is our opinion that the offices of town planning board member and member of the town board of assessment review are compatible.

May 12, 1975

Updated: