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Volume 6 - Opinions of Counsel SBEA No. 22

Opinions of Counsel index

Tax maps (filing) - Real Property Tax Law, § 1534; 9 NYCRR 185.16:

The requirement that tax maps and cross reference indexes must be filed in the county treasurer’s office may be dispensed with provided that the county treasurer certifies that these materials are available to the public at a location physically convenient to the treasurer’s office.

A County Treasurer has elected not to accept for filing in his office the approved copy of the tax maps and cross reference indexes prepared for use in assessment and tax administration for assessing units in the county.

Section 185.16 of the Rules and Regulations for the Preparation and Maintenance of Tax Maps for Real Property Assessment and Taxation Administration (9 NYCRR 185.16) requires that three sets of approved tax maps and cross reference indexes be filed in county offices:

(1) A set must be filed with the office of the county director of real property tax services pursuant to subdivision (a), as the director is responsible under section 1532 of the Real Property Tax Law for the county mapping program, and must maintain the set in current condition.

(2) Another set of maps and indexes must be filed with the county clerk pursuant to subdivision (c) of the Regulations. The county clerk is responsible for the filing of a multitude of documents, including maps (County Law, §525).

(3) A third set of tax maps and cross reference indexes is to be filed with the county treasurer pursuant to subdivision (d) of the Regulation. Tax maps used in assessment administration are to be integrated with assessment and tax rolls and, therefore, it is provided that a copy be filed together with the corresponding tax roll in the office of the county treasurer. The purpose is to provide a complete record for use by the treasurer in enforcement proceedings and for the public conducting tax searches.

Subdivision (d) of 9 NYCRR 185.16 provides:

(d) An additional copy of the approved tax map and the cross reference index shall be filed together with the tax roll in the office of the county treasurer or the office of such other officer vested with the power and duty to enforce the collection of taxes. Such copy of the approved tax map and cross reference index shall be an exact copy of the approved tax map and cross reference index furnished to assessors pursuant to subdivision (b) of this section. The requirements of this subdivision shall not be applicable where the county treasurer or other appropriate officer has certified to the State board that a copy of the approved tax map and cross reference index are available for public inspection at a location physically convenient to the office of the county treasurer or the office of the other appropriate officer so as to be available to the public in connection with the examination of tax rolls for unpaid taxes.

Since the County Treasurer has stated that his office and that of the County Director of Real Property Tax Services are adjoining and he has certified that the records of either office are in close proximity and readily accessible to one another, the requirement that a set of tax maps be placed in the County Treasurer’s office is waived.

May 3, 1977

Updated: