The commissioner of assessment shall perform all of the duties
in relation to the assessment of property within the city and shall
possess all of the powers related thereto as are herein set forth
and as are provided for otherwise by law. It is the intent of this
code that the commissioner of assessment and the board review shall,
in all ways, be governed by and operate pursuant to the procedures
and requirements provided by the Real Property Tax Law.
The taxable status of real property in the city shall be determined
annually as of the first day of March as provided in the Real Property
Tax Law.
The tentative assessment roll shall be completed by the assessor
on or before the first day of May of each year, and notice thereof
shall be given as is provided for in the Real Property Tax Law.
The common council shall have power to correct the assessment
roll in respect to taxes imposed by it by virtue of this code, in
the same manner as a board of supervisors may by law correct the town
rolls of its county, and shall possess all the powers in relation
to such city assessment rolls, that boards of supervisors have in
the case of town assessment rolls, and town and county taxes. The
commissioner of finance shall correct all clerical errors in the description
and valuation of property, under the written direction of the commissioner
of assessment and make a correct and exact copy of the assessment
roll as corrected, and certify to the total amount of the assessment
roll, and a statement of the corporations which have paid a tax upon
their capital stock direct to the comptroller and the respective amounts
of personal property assessed to each of them, and the county legislature
shall certify to the commissioner of finance the amount of taxes for
state and county purposes assessed upon the city, and the commissioner
of finance shall extend and apportion said taxes on the assessment
roll, together with the city taxes as hereinafter provided.
The commissioner of assessment shall be a fence viewer for the
purpose of the Town Law, and shall possess all the powers in respect
to division fences or walls in the city which are given by the Town
Law to town fence viewers with respect to division fences.
