Section 1406. Verification and completion of tentative assessment roll; notice thereof  


Latest version.
  • 1. When the tentative assessment roll has been prepared,
      the assessors or a majority of them, shall severally make, subscribe and
      attach to such roll, or file therewith in accordance with the provisions
      of section fifteen hundred eighty-four  of  this  chapter,  an  oath  in
      substantially  the  same form required of town assessors by section five
      hundred five of this chapter.
        2. On or before the first day of February or such other date as may be
      applicable pursuant to section 5-510 of the village law,  the  assessors
      shall  complete the assessment roll and file such roll in duplicate with
      the clerk of the village; provided, however, that if such clerk collects
      taxes for the village a duplicate roll need not be so filed.
        3. On or before the eighth day of February or such other date  as  may
      be applicable pursuant to section 5-510 of the village law, the clerk of
      each village shall cause a notice, the contents of which are hereinafter
      set forth, to be published in the official newspaper of the village.
        4.  Such  notice  shall  state  that  the assessors have completed the
      assessment roll, that a copy thereof has been  filed  with  the  village
      clerk  where  it  may be seen and examined by any person during business
      hours until the third Tuesday of the month and  that  on  that  day  the
      board  of review will meet to hear complaints in relation to assessments
      at a specified time and place for at least four consecutive hours.
        5. After publication of the notice and until such third  Tuesday,  the
      village  clerk  shall  make  the  assessment  roll  available for public
      inspection.
        6. The village assessors shall maintain an inventory of all  the  real
      property  located  therein including the names of the owners thereof and
      complete an annual update thereto on or before the first day of  January
      or such other date as may be applicable pursuant to section 5-510 of the
      village  law.  The physical characteristics of real property included in
      such inventory shall constitute a public record  and  be  available  for
      public  inspection  and  copying  in  accordance  with  paragraph (b) of
      subdivision two of section  eighty-seven  of  the  public  officers  law
      except  as  provided  in  paragraphs  (d)  and (f) of subdivision two of
      section eighty-seven of the  public  officers  law.  Disclosure  of  the
      inventory  data  shall  not  be  considered  an  unwarranted invasion of
      personal privacy as defined in subdivision two of section eighty-nine of
      the public officers law.