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This entry was published on 2014-09-22
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Form of rolls; delivery
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 15-C
§ 1582. Form of rolls; delivery. 1. Assessment rolls and tax rolls may
be prepared by means of electronic data processing, and may be prepared
in any form which can be made readily available in legible form. If an
assessment roll or tax roll is machine readable only, the office in
which that roll is filed must have a sufficient number of machines to
ensure ready public access and the staff to assist the public in use of
the machines, whenever the roll is required by law to be available for
public inspection.

2. Where a provision of law requires the delivery of an assessment
roll or tax roll and there is agreement between the recipient and the
person or body responsible for the delivery, the data file which
includes the information necessary to the preparation of the roll may
be delivered in lieu of the document itself.