Section 1540. Counties having power to assess property for tax purposes

A
  county having power to assess property for tax purposes shall be subject
  to the provisions of this article in the same manner as  if  it  were  a
  city  or  town  to which this article applies. Such county shall prepare
  appraisals of properties in the  county  which  would  be  eligible  for
  county  appraisals  and  shall file the original appraisal report in the
  office of the county assessor  and  a  copy  with  the  state  board  as
  provided  in  subdivision three of section fifteen hundred thirty-six of
  this chapter. The provisions of subdivision four of  such  section  with
  respect  to  review  of  such  appraisals  by  the  state board shall be
  applicable except that the application for review shall be filed by  the
  chief  executive  officer  of  the  city  or town in which the appraised
  property is located. In addition, such county shall prepare and maintain
  approved tax maps in current condition pursuant  to  the  provisions  of
  section  five  hundred three of this chapter and shall provide copies of
  such maps to cities, towns and villages in the county that have power to
  assess property for purposes of taxation. The powers and duties  imposed
  on counties by this article with respect to providing services and other
  assistance  to cities and towns shall not apply to such county except as
  provided in this section with respect to tax maps and such county  shall
  not  be  required  to establish a real property tax service agency. Such
  county shall receive the services provided to counties, cities and towns
  by the state board pursuant to this article.