[HISTORY: Adopted by the Town Board of the
Town of Babylon 4-7-1976 by L.L.
No. 10-1976. Section 14-4 amended at time of adoption
of Code; see Ch. 1, General Provisions, Art. I. Other amendments noted
where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 195.
A.
Whenever used in this chapter, words used in the singular
include the plural and vice versa.
B.
ASSESSOR
DEPARTMENT
DEPUTY ASSESSOR
As used in this chapter, the following terms shall
have the meanings indicated:
The Head of the Department of the Assessor.
The Town of Babylon Department of the Assessor, performing
a major function of Town government.
The Deputy Assessor of the Department, who shall act generally
for and in place of the assessor.
[Amended 10-13-2021 by L.L. No. 10-2021]
There shall be in the Town of Babylon a Department of the Office of the Assessor. The principal executive officer and administrative head of such Department shall be the Assessor, who shall be appointed by the Town Board for the term fixed by law at such salary as may from time to time be fixed by the said Town Board. The Assessor shall be appointed on the basis of his administrative experience and qualifications for the duties of such office and such additional standards as may be required by the Town Board. The Assessor shall be the head of the Department, with power and authority to appoint and remove officers and employees under his jurisdiction in accordance with Civil Service Law and other applicable laws. The Assessor shall receive all Town of Babylon administrative benefits outlined in Chapter 47, Article IV, of this Code as an employee hired effective 2007.
The Assessor is empowered herein to appoint
a Deputy, who shall generally act for and in his behalf and who shall
perform such duties as are vested in and imposed upon that office
by the provisions of this chapter, by statute or by other lawful authority.
Before entering upon the duties of his office,
the Assessor shall execute and file with the Town Clerk an official
undertaking, if the same is required by the Town Board in such sum
as prescribed by the Town Board and in such form as approved by the
Town Attorney.
The Assessor shall have such powers as are prescribed
by law and as shall be necessary for the proper administration of
the Department consistent with applicable provisions of law.
Until such time as the same may be either amended
or modified, the Department shall be divided into the following divisions:
The powers and duties of such Divisions therein
shall be under the administration, direction and control of the Assessor,
and each of the said Divisions shall be supervised by a division head
who shall be designated as Supervisor.
The Assessor may, with the approval of the Town
Board, establish, consolidate or abolish any Divisions now existing
or hereafter created in said Department and establish, consolidate
or abolish any bureau or subdivisions now existing or hereafter created
in any such Division.
The Division of Assessment administers, manages
and supervises the assessing of all properties for tax purposes; maintains
property cards, permits, surveys and all other necessary records;
reviews assessments on which formal protests have been made; and makes
searches to establish the date of construction prior to zoning.
The Division of Assessment Roll administers,
manages and supervises the maintenance and update of the Assessment
Roll by transfers of properties by deed and state reports pertaining
thereto; processes new districts, court orders, changes of zone, etc.;
maintains microfilmed records; makes entry of all changes on the Roll
and compiles valuations for the certification of the Roll; prepares
summary reports for all appropriate municipalities and public officials;
and notifies taxpayers of any change in assessment.
The Division of Apportionment administers, manages,
supervises and processes apportionment of parcels of real property
for tax purposes; makes and records all required tax map changes;
and processes all abandonments, condemnations and new subdivisions.
The Division of Exemptions administers, manages,
supervises and processes all applications for tax exemption, i.e.,
senior citizens, veterans, clergymen and all other organizations who
qualify for exempt status.
The Division of Information administers, manages,
supervises and processes all inquiries (personal, telephone and written)
concerning property status regarding ownership, locations, etc.
The Assessor, acting by and through any of the
said existing or hereafter named divisions, shall be empowered to
perform such other duties and functions that are prescribed to be
performed by him in any law, ordinance or resolution of the Town Board
or lawful directive of the Town Supervisor; however, the Assessor
may delegate any of his powers to or direct any of his duties to be
performed to the Deputy Assessor or a division supervisor.
All costs and expenses incurred by the Department
or its officers or employees on behalf of a special improvement district
or special Town project shall be charged against such district or
project and paid from the funds duly appropriated for the purpose
of such district or project.
Nothing herein contained shall be construed
to delegate or transfer any power of the Town Supervisor contained
in §§ 29, 52 and 125 of the Town Law of the State of
New York or any other powers which may be lawfully exercised by said
Supervisor.
The Assessor may establish a schedule of fees
to be collected by him for any service rendered in connection with
the work of his Department and for which he deems it necessary to
charge and to collect a fee therefor.
