Section 526. Assessor's responsibilities

1. The notice of completion of the
  tentative  assessment  roll,  published pursuant to section five hundred
  six of this chapter, shall state that the assessors have  completed  the
  tentative assessment roll, that a copy thereof has been left with one of
  their number or the town clerk, as the case may be, at a specified place
  where  it may be seen and examined by any person until the day specified
  by law for the hearing of complaints in  relation  to  assessments,  and
  that  on  such  day  the  board  of  assessment review will meet to hear
  complaints in relation to assessments at a specified time and place  for
  a  period  of  at  least four hours, not necessarily continuous, between
  nine o'clock in the morning and ten o'clock in the  evening  but  in  no
  event less than two hours after six o'clock in the evening. In addition,
  such notice shall set forth (1) a statement that the assessor will be in
  attendance  with  such  tentative  assessment  roll at a specified place
  during a specified  period  of  at  least  four  hours  not  necessarily
  continuous,  between  nine o'clock in the morning and ten o'clock in the
  evening on at least four specified days after the first  publication  of
  such  notice  and  before  the  day  the  board  of assessment review is
  required to meet to hear  complaints  and  (2)  the  date  on  which  as
  required  by  law  the  board  of  assessment  review  will meet to hear
  complaints in relation to assessments of real  property,  the  place  of
  such  meeting  and  the  hours  of such meeting as fixed by the board of
  assessment review and (3) a  statement  that  a  publication  containing
  procedures  for  contesting an assessment is available at the assessor's
  office.
    2. The  tentative  assessment  roll  shall  be  available  for  public
  inspection from the date the tentative roll is completed and filed until
  and  including  the  day or days the board of assessment review meets to
  hear complaints. The assessor or his or her designee is required  to  be
  in  attendance with such roll at a specified place during a period of at
  least four hours not necessarily continuous between nine o'clock in  the
  morning  and ten o'clock in the evening on at least four days during the
  public inspection period prior to the day such board is required to meet
  to hear complaints; provided that at least two such  days  shall  be  at
  least  ten  days  subsequent  to  the filing of the tentative assessment
  roll, of which one day shall be a Saturday. On at least one of the  four
  days  the  hours  of  attendance  by the assessor or his or her designee
  shall include not less than two hours after six o'clock in the  evening.
  Such number of days may be increased to more than four by local law.
    3.  On  or before the day that the board of assessment review meets to
  hear complaints in relation to assessments, the assessor shall  transmit
  to  such  board  all  complaints  filed with and assessment stipulations
  entered into by him or her pursuant to section five hundred  twenty-four
  of this title.
    4.  The  assessor shall attend all hearings of the board of assessment
  review; provided, however, that when an assessor  is  employed  by  more
  than one assessing unit, such assessor may designate a member or members
  of his or her staff to attend, appear and act on behalf of such assessor
  before  any  board  of  assessment review. Every member of an assessor's
  staff, who is designated to act on behalf  of  such  assessor  before  a
  board  of  assessment review, shall have all powers and authority of the
  assessor who designated him or her.
    5. As soon as possible after receiving the verified statement prepared
  by the board of  assessment  review  pursuant  to  subdivision  four  of
  section  five hundred twenty-five of this title, the assessor shall make
  the changes in assessments on the assessment  roll  in  accordance  with
  such  verified  statement, shall certify on such verified statement that
  he has recorded on the assessment roll the changes  set  forth  in  such

  verified statement and shall file such verified statement with the final
  assessment  roll  filed pursuant to section five hundred sixteen of this
  article.