20 CRR-NY 8188-4.6NY-CRR

STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 20. DEPARTMENT OF TAXATION AND FINANCE
CHAPTER XVI. REAL PROPERTY TAX ADMINISTRATION
PART 8188. MINIMUM QUALIFICATION STANDARDS, TRAINING AND CERTIFICATION OF LOCAL ASSESSMENT ADMINISTRATION PERSONNEL
SUBPART 8188-4. COUNTY DIRECTORS
20 CRR-NY 8188-4.6
20 CRR-NY 8188-4.6
8188-4.6 Basic course of training.
(a) ORPTS shall establish a one-day orientation seminar to provide a general summary of the responsibilities of the county director. ORPTS shall forward to the county director a certificate of attendance at the orientation seminar as soon as practicable.
(b) The basic course shall include, but not be limited to, the following components:
(1) assessment administration;
(2) fundamentals of data collection;
(3) ethics;
(4) cost, income and market approach to value;
(5) introduction to mass appraisal;
(6) commercial and industrial valuation;
(7) fundamentals of tax collection and enforcement;
(8) fundamentals of tax mapping; and
(9) introduction to farm appraisal.
(c) An individual shall have up to two opportunities through examinations to successfully complete a component of the basic course of training without attending classroom instruction. A failure of the examination or failing to attend an examination is considered an opportunity.
(d) A county director who has successfully completed a training session not conducted by ORPTS which presents topics similar to those in one or more components of the basic course of training may request that this session be accepted as satisfaction of, or attendance at, such component or components. The county director must submit the same supporting material required by section 8188-2.8(b) of this Subpart for obtaining continuing education credit.
(e) If ORPTS determines that the training session is not an acceptable substitute for successful completion of a component or components of the basic course of training, ORPTS shall provide written notification of that determination to the individual. Such notice shall set forth the reasons for the determination and state that the person may request a review of such determination.
(f) An individual adversely affected by a determination may request a review within 15 days of such determination. Such request must be made in writing and be addressed to the New York State Department of Taxation and Fiance, Office of Real Property Tax Services.
(g) ORPTS shall provide the applicant with written notification of his or her affirmation or reversal of the initial determination, including the reasons for such decision.
20 CRR-NY 8188-4.6
Current through February 28, 2023
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