There shall be an Assessment Department, the head of which shall be the City Assessor.
The City Assessor shall be appointed for a term which complies with state and local law.
The City Assessor shall make all assessments for general tax or special assessment purposes and shall perform such other functions as may be required by this Charter or by the Real Property Tax Law.
All real property within the boundaries of the city is assessable for state, county and city taxes unless exempt from taxation by law. All real property shall be assessed according to its condition and ownership as of the date set forth by the Real Property Tax Law.
The assessment roll shall be prepared, reviewed, completed and verified in accordance with the provisions of the Real Property Tax Law.
A. 
The City Assessor, on or before the day set forth in the Real Property Tax Law, shall file the final assessment roll, in duplicate, in the office of the City Clerk and shall cause a notice to be published in the official newspaper of the city stating that the assessment roll has been finally completed and has been filed in the office of the City Clerk for public inspection.
B. 
The City Clerk shall certify the final assessment roll or a copy thereof under the Seal of the city, and deliver it to the Board of Supervisors of the County of Fulton on or before the first day of October. The Board of Supervisors shall in each year equalize the assessments within the City of Gloversville with the assessments of the other cities and towns in the county.
There shall be a Board of Assessment Review and its composition, term of members, powers and duties shall be as required by the Real Property Tax Law. The appointment of the members of the Board of Assessment Review shall be made pursuant to this Charter and the Real Property Tax Law.