Section 314. Acting assessor

1. In the event that an assessor appointed
  pursuant to the provisions of section three hundred ten of this title is
  unable to perform the duties of the office or the office becomes vacant,
  the appointing authority may  by  resolution  designate  or  appoint  an
  acting  assessor.  Where  an  acting assessor is designated or appointed
  pursuant to this section, the  appointing  authority  shall  notify  the
  state   board   within  fifteen  days  of  making  such  designation  or
  appointment. The acting assessor shall function as assessor  until  such
  time  as  the  assessor  is  able  to  resume  the  position  or until a
  replacement is appointed. In the event an acting assessor  functions  as
  assessor  for  more  than six months, then such acting assessor shall be
  required to meet the  minimum  qualification  standards  and  to  obtain
  certification as required by this title for persons elected or appointed
  to the office of assessor.
    2.  In  the  event  that an elective assessor is unable to perform the
  duties of the office, the legislative body may by  resolution  designate
  or  appoint  an acting assessor.  Where an acting assessor is designated
  or appointed pursuant to this section, the legislative body shall notify
  the state board within  fifteen  days  of  making  such  designation  or
  appointment.  The  acting  assessor  shall  function  as the assessor or
  member of the board of assessors until such time as the assessor is able
  to resume the position, a replacement is appointed, or  a  successor  is
  elected.   In no event may an acting assessor appointed pursuant to this
  subdivision function as assessor for more  than  three  months.  Nothing
  herein  shall  be  deemed  to  supersede  the  provisions  of the public
  officers law on the filling of vacancies in elective offices.