Legislation

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This entry was published on 2014-09-22
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SECTION 1580
Legislative findings
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 15-C
§ 1580. Legislative findings. The legislature hereby finds that many
municipalities now employ electronic data processing equipment in their
administration of the real property tax. Most of the statutes which
currently govern the preparation of assessment rolls, tax rolls and tax
bills were enacted prior to the development of the computer and its
implementation in real property tax systems. As such, these laws, while
still appropriate in the case of manually prepared rolls and bills,
often serve as impediments to the use of modern technology.

The purpose of this article is to eliminate these impediments while
preserving the substance of the law in regard to matters such as public
access, security of information, and the rentention of assessment and
taxation records. Related amendments have also been made to various
sections of this chapter, the town law and the village law.