New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter XVI - Real Property Tax Administration
Part 8189 - Preparation And Maintenance Of Tax Maps For Real Property Assessment And Taxation Administration
Section 8189.14 - Supporting information
Current through Register Vol. 46, No. 12, March 20, 2024
(a) Supporting information for each land parcel shown on the tax map of each city, town and village must be maintained by the county director or by the assessor of a city, town or village which maintains tax maps pursuant to section 8189.18 of this Part. The supporting information for each land parcel shall consist of:
(b) In addition, the following supporting information shall be available if it is applicable to the land parcel or if the information is utilized in the preparation or maintenance of the tax map.
(c) Where the county director maintains the tax map, the director shall provide the assessor with the following supporting information and shall provide revisions to the supporting information with a copy of the documentation upon which the revisions are based:
(d) The assessor shall incorporate the supporting information into appropriate records used to prepare assessment rolls pursuant to Subpart 8190-1 of this Title.
(e) The assessor shall maintain an index which shall permit the location and inspection of the supporting information based upon the tax map land parcel number or the name of the owner.