20 CRR-NY 8189.20NY-CRR

OFFICIAL 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 8189. PREPARATION AND MAINTENANCE OF TAX MAPS FOR REAL PROPERTY ASSESSMENT AND TAXATION ADMINISTRATION
20 CRR-NY 8189.20
20 CRR-NY 8189.20
8189.20 Effective date, repeal and substantial compliance.
(a) Effective date.
This Part shall take effect immediately and shall apply to all proposed tax maps for which application is made for approval by ORPTS, except as otherwise hereinafter provided in subdivision (c) of this section.
(b) Repeal.
The rules and regulations for the preparation of tax maps for assessment purposes as adopted by the State Board of Equalization and Assessment (now known as the State Board of Real Property Tax Services) on March 22, 1956 and set forth in the Official Compilation of Codes, Rules and Regulations of the State of New York as sections 185.1 to 185.14 of this Title are hereby repealed. Approval heretofore granted by the State Board of Equalization and Assessment of a city, town or village tax map shall continue to remain in effect until October 1, 1983 or until such time prior to October 1, 1983 as a proposed tax map for such city, town or village is approved by the State Board of Equalization and Assessment pursuant to the rules and regulations promulgated in this Part.
(c) Substantial compliance.
(1) All the provisions of this Part shall be applicable to all proposed tax maps submitted for approval hereafter, except proposed tax maps may be submitted for approval which are in substantial compliance with such rules and regulations as described in paragraph (2) of this subdivision where pursuant to prior existing rules and regulations the State Board or its predecessor granted final approval to a proposed tax map prepared by a city, town or village or under a county tax map program.
(2) Tax maps or proposed tax maps described in paragraph (1) of this subdivision shall be deemed to be in substantial compliance with these rules and regulations if they comply with the requirements of sections 8189.5, 8189.8 through 8189.10, and 8189.14 through 8189.17 of this Part and the conditions set forth in subdivision (d) of this section.
(3) Notwithstanding the foregoing, where a map plan of a county, city, town or village was tentatively approved by the State Board of Equalization and Assessment prior to August 1, 1970, and such approval was based upon the rules and regulations relating to the preparation of tax maps in effect on the date of such tentative approval, the county, city, town or village may elect to submit proposed tax maps prepared under such plan for approval under the rules and regulations in effect at the time of such tentative approval. Nothing contained herein shall relieve a county, city and town from the requirement contained in sections 4 and 7 of chapter 957 of the Laws of 1970 to submit a proposed tax map for approval prior to October 1, 1983 that will meet the requirements set forth in paragraph (2) of this subdivision.
(d) Conditions of approval for tax maps described in paragraph (c)(1) of this section.
(1) Accuracy.
Prior to submitting proposed tax maps for approval pursuant to subdivision (c) of this section, it will be necessary to demonstrate:
(i) that the existing tax map is of sufficient accuracy to ensure that the New York State Plane Coordinate indications on each section map when plotted shall not vary by more than 10 feet from true grid value;
(ii) that sufficient grid indications and their readings from the appropriate zone of the New York coordinate system are shown on each section map to allow direct generation of a coordinate locator number for each land parcel on each section map;
(iii) that the proposed tax maps can be revised to conform to sections 8189.5, 8189.8 through 8189.10, and 8189.14 through 8189.17 of this Part.
(2) Written report.
Prior to submitting proposed tax maps for approval pursuant to subdivision (c) of this section, the county, city and town must submit to ORPTS a written report that the standards in paragraph (1) of this subdivision can be achieved. This report must be specific as to the following:
(i) the date the initial tax maps were prepared;
(ii) details of the procedures used to prepare the maps;
(iii) evidence of the horizontal accuracy achieved in the initial preparation;
(iv) the mapping scales that were used in the initial preparation;
(v) the land parcel numbering system being used;
(vi) how land parcel subdivisions have been handled;
(vii) size and material of the map sheets;
(viii) content of the section map;
(ix) content of the cross-reference index;
(x) current maintenance procedures; and
(xi) the plan for adjusting these maps to conform to paragraph (1) of this subdivision.
(e) Future conformity to the modular mapping system.
If it is found that the maps for a city, town or village must be completely redrafted, they must be redrafted so that they conform to all the provisions of this Part.
(f) All the provisions of this Part, including the amendments made by the State Board on October 9, 1975 shall be applicable to all tax maps submitted for approval hereafter except that tax maps prepared pursuant to a map plan approved by the State Board of Equalization and Assessment prior to October 9, 1975 may be submitted for approval notwithstanding the provisions of subdivisions (b) and (c) of section 189.4 of this Part as amended by the State Board of Equalization and Assessment on October 9, 1975, and except that proposed tax maps may also be submitted for approval pursuant to the rules and regulations adopted by the State Board on November 24, 1971.
20 CRR-NY 8189.20
Current through February 28, 2023
End of Document