Section 523. Board of assessment review

1. (a) In each local government
  there shall be a board of assessment review. In each village,  except  a
  village  which  has enacted a local law as provided in subdivision three
  of section fourteen hundred two of this chapter, there may be a board of
  assessment review constituted pursuant to this section.
    (b) The board of assessment review shall  consist  of  not  less  than
  three  nor  more  than five members appointed by the legislative body of
  the local government or village.  Members  shall  have  a  knowledge  of
  property values in the local government or village. Neither the assessor
  nor  any  member  of  his  or her staff may be appointed to the board of
  assessment review. A majority of such board shall consist of members who
  are not officers or employees of the local government or village.
    (c) The terms of office of members of the board of  assessment  review
  shall  be  five years and shall commence on the first day of October and
  terminate on the thirtieth day of September, five years  thereafter.  In
  the  case  of  the  first  board  appointed under the provisions of this
  title, however, the terms shall be of such length that not more than one
  will expire in each of the first five years after the  members  of  such
  board are appointed.
    (d)  Each  member of a county, city or town board of assessment review
  shall attend the training required by subdivision two of  this  section.
  Individual   members  of  a  village  board  of  assessment  review,  as
  constituted pursuant to this section, may attend the course of  training
  offered by the state board but are not required to do so.
    (e)  The  members  of  the  board  of assessment review shall annually
  choose one of their number to serve as chairman of  such  board.  Within
  five  days  after  a  person  is  so designated, the board of assessment
  review  shall  notify  the  clerk  of  the  local  government   of   the
  designation.
    (f)  Within  twenty days of when a person is appointed to the board of
  assessment review or designated chairman of such board, the clerk of the
  local government shall notify the state board and the county director of
  real property tax services of the appointment or designation.
    (g) The legislative body of the local government or village may  adopt
  a  resolution  providing  that  the  members  of the board of assessment
  review shall be paid for their respective services. Such resolution,  if
  adopted, shall fix the amount of such compensation.
    (h)  The  board  of  assessment  review in Nassau county may appoint a
  secretary who shall perform such  confidential  duties  and  such  other
  duties  as  are  necessary  to  enable the board of assessment review to
  properly and efficiently carry out the provisions  of  this  title.  The
  compensation of such secretary shall be fixed by the legislative body of
  the local government.
    2.  Training.  (a) Upon the initial appointment or reappointment of an
  individual to a board of assessment review, that appointee shall  attend
  a  training  course as shall be prescribed by the state board. The state
  board shall  prescribe  an  introductory  training  course  for  initial
  appointees  and a supplementary training course available to all members
  of boards of assessment review. Neither  training  course  shall  extend
  beyond  four  hours  in  length.  The introductory training course shall
  include, but  shall  not  be  limited  to,  the  functions,  duties  and
  responsibilities  of  the board of assessment review, assessment review,
  assessment procedures, and exemption administration.  The  supplementary
  training  course shall include but shall not be limited to real property
  tax legislation, judicial decisions, and administrative opinions.
    (b) The state board may delegate to county directors of real  property
  tax  services  the  responsibility of locally administering and offering
  both the introductory and supplementary training courses  as  prescribed

  by  the  state  board. In prescribing the supplementary training course,
  the state board, in  consultation  with  the  county  director  of  real
  property  tax services, may address the educational needs of each county
  in  the  course  to  be  offered  in  such county. The state board shall
  prepare a certificate of attendance  for  each  appointee  or  incumbent
  member  who  attends an introductory or supplementary training course, a
  copy of which must be filed with the clerk of the local government.  The
  state  board  may  delegate  to the county director of real property tax
  services the responsibility to prepare  and  file  the  certificates  of
  attendance.
    (c)  In  the  event that an appointee shall have been unable to attend
  the course of training  for  reasons  beyond  his  control,  as  may  be
  attested  to  by the county director, the state board may issue a notice
  of extension enabling  the  appointee  to  attend  such  course  at  the
  earliest  date  when  such  course is next available as specified by the
  state board. The state board shall notify each  such  appointee  of  the
  notice  of extension and the board shall also file a copy of such notice
  with the county director of real property  tax  services  and  with  the
  clerk  of  the  appointing  local  government.  In determining whether a
  quorum is present at a meeting of a board of assessment review,  members
  of  such board who have not attended the course of training and for whom
  the certificate of attendance has not been filed as required herein,  or
  for whom a notice of extension has not been issued and filed as provided
  herein,  shall not be counted and may not participate in the hearing and
  determination of complaints.  Where a quorum of the board is not present
  at any  meeting  by  reason  of  the  provisions  of  this  subdivision,
  complaints  shall  be  filed  and  heard  and  assessments determined in
  accordance with the provisions of section five hundred  twenty-seven  of
  this title.
    (d)  For  the  purpose of this subdivision, the term "appointee" shall
  include  any  individual  appointed  or  reappointed  to  the  board  of
  assessment review.
    3.  Members  appointed  to  the  board  of  assessment review shall be
  required to disclose on a form prescribed by the state board any  direct
  or indirect interest they have in any property for which a complaint has
  been  filed.  Such  disclosure  shall  be filed with the chief executive
  officer of the taxing district for which they serve, on  or  before  the
  date when the board submits the statement of assessment changes pursuant
  to  subdivision three of section five hundred twenty-five of this title.
  In the situation where  there  is  a  direct  or  indirect  interest,  a
  municipality  may  enter  into an inter-municipal agreement with another
  municipality in the county to permit hearing of  the  complaint  in  the
  other   municipality.   Any   member   of  a  board  who  knowingly  and
  intentionally fails to disclose such interest  shall  be  subject  to  a
  civil  fine  of one thousand dollars for each such omission with respect
  to property for which a complaint has been filed.  The  chief  executive
  officer  of the assessing unit may recover in the name of such assessing
  unit in a civil action commenced in any court of competent  jurisdiction
  such  civil  penalty  in  addition to any actual damages incurred by the
  assessing unit. Any recovery shall be deposited to the general  fund  of
  the  assessing  unit.  For  purposes  of this subdivision, a member of a
  board of assessment review shall be deemed to have a direct or  indirect
  interest  in  any property for which a complaint has been filed when the
  member, spouse, or any of his or her minor children:
    (a) is the owner of such property; or
    (b) is an officer, director, partner or employee of an entity which is
  an owner or lessee of such property; or

    (c) is an officer, director, partner or associate of  a  law  firm  or
  real estate firm which has a financial interest with the owner or lessee
  of such property; or
    (d)  legally  or  beneficially owns or controls stock of a corporation
  which is an  owner  or  lessee  of  such  property,  provided,  however,
  ownership  of stock shall not constitute an interest where such stock is
  listed on a major stock exchange or is sold  on  the  over  the  counter
  market and the value thereof is less than ten thousand dollars.