Article 4 - Department of Real Property Tax Services - Code

Section 4.01 Organization.

The department of real property tax services shall be headed by a director, who shall organize it under the supervision and direction of the county executive into: (1) a division of tax collection, (2) a division of real property tax preparation and administration, and (3) a division of real property tax mapping and title search.

 

Section 4.02 Powers and duties.

The director of real property tax services shall have the following powers and duties:

1. all the powers and duties and shall be subject to all the obligations and liabilities heretofore or hereafter lawfully granted or imposed by the county charter, by this code, by local law, ordinance or resolution of the county legislature, by order or direction of the county executive, or by any applicable provision of any act of the state legislature not inconsistent with the county charter or this code. Such powers, duties, obligations and liabilities shall include, but shall not be limited to, any power, duty, obligation or liability now or hereafter required by any law to be performed by or imposed upon a county treasurer or director of real property tax services;
2. shall maintain an inventory of all county real property and shall have custody of all surety bonds, deeds to county property and such other instruments as the county executive may direct;
3. shall, not later than October fifteenth in each year, submit to the county executive proposed county tax equalization rates, together with the documentary evidence used in determining the proposed rates and any other information which the county executive shall request in connection therewith;
4. shall be responsible for the collection, receipt, and deposit of all fees, taxes, revenues and other funds of the county or for which the county is responsible and shall have charge of the performance of all other duties required by any law to be performed by a county treasurer not inconsistent with the county charter or this code;
5. (1) keep a record of the transfer of title to real property and immediately notify the town clerk and the town board of assessors or the city board of assessors of all such transfers in each town or city, as the case may be; and (2) provide a consultant and advisory service to assist local assessors in the performance of their duties and in the establishment and maintenance of suitable procedures and facilities to improve assessment records and practices.
6. (1) perform all the duties heretofore permitted or performed or required to be performed by the clerk of the county legislature pursuant to the provisions of the Erie county tax act, being chapter eight hundred twelve of the laws of nineteen hundred forty two as amended, in relation to ascertaining, spreading, entering and extending taxes levied by the county legislature for all state, county, town and special district purposes and shall prepare and issue bills for the same; prepare the annual school district tax bills for any school district in the county which has made a written request for the preparation thereof. The actual cost of procuring and preparing such tax bills shall be a charge upon the county and shall be reimbursed by such school district for such cost as provided in section 4 3.1 of the said Erie county tax act; and (2) assist in the preparation of or prepare village, town, city and county assessment rolls in the manner and under the conditions set forth in section 3 2.1 and 3 2.2 of said Erie county tax act;
7. maintain and update tax maps used for assessment purposes for all municipal corporations in Erie county; and
8. establish, verify and maintain a network of geographic coordinates and legal markers for tax mapping reference purposes in connection with the updating of tax maps

Section 4.03 Seal of director of real property tax services.

a. The seal of the county of Erie shall be the seal of the county director of real property tax services.  The county director of real property tax services shall affix or imprint such seal upon any and all instruments requiring same.