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Volume 8 - Opinions of Counsel SBEA No. 2

Opinions of Counsel index

Assessment roll (verification) (school district portion) - Real Property Tax Law, §§ 514, 516, 1302; 9 NYCRR 190-1.5:

The duplicate portion of the assessment roll which is prepared by the assessor for school purposes need not be verified.

In addition to the copies of the assessment roll required to be filed with the clerk of the county legislative body, the city or town clerk and each school district, the county legislative body may direct the preparation of additional copies.

We have been asked whether the duplicate portion of the assessment roll which is prepared for school purposes must be verified pursuant to section 514 of the Real Property Tax Law (RPTL) and how many copies of the assessment roll should or may be produced and for whom (RPTL, §516).

Section 514 of the RPTL provides that when the tentative assessment roll has been changed after the hearing and determination of complaints by the board of assessment review, the assessor or at least a majority of a board of assessors shall make and subscribe the oath prescribed in that section (9 NYCRR 190-1.5(b)). The “oath shall be set forth on such final assessment roll and signed and verified by the assessor or assessors.” The statute refers to only one assessment roll which need be verified. The original of the assessment roll must be delivered to the clerk of the county legislative body and a certified copy of the roll must be filed in the office of the city or town clerk (Real Property Tax Law, §516; 9 NYCRR 190-1.5(b)(3)).

With respect to the assessment roll prepared for school tax purposes, section 1302(2) of the RPTL provides:

The city or town assessors shall prepare for each school district wholly or partly within such city or town a duplicate of that part of the assessment roll applying to such district. The town assessors shall deliver the appropriate portion of the assessment roll to the school authorities of each school district on or before August first. The city assessors shall deliver the appropriate portion of the assessment roll to the school authorities of each school district within five days after the completion and certification or verification of such assessment roll.

There is no statutory requirement that this duplicate copy of the assessment roll or a portion thereof be verified.

With respect to the number of copies of assessment rolls which should be prepared, as noted, the original must be filed with the clerk of the county legislative body. A certified copy must be filed with the clerk of the city or town. An additional copy is made for each school district wholly or partly within the city or town. Section 516 of the RPTL, which relates to the filing of the final assessment roll, provides in subdivision 3 that “Notwithstanding the foregoing provisions of this section, the county legislative body may require additional copies of the assessment roll to be made and specify by whom such additional copies shall be made.”

In short, as many copies of an assessment roll as are needed may be made, provided that the direction for such reproduction emanates from the county legislative body.

August 26, 1983

Updated: