§ 202. Powers and duties of the commissioner in relation to real
property tax administration. 1. The commissioner shall:

(a) Assess special franchises;

(b) Establish state equalization rates for each county, city, town and
village;

(c) Approve assessments of state lands subject to taxation;

(d) Have general supervision of the function of assessing throughout
the state;

(e) Investigate, from time to time, the methods of assessment
throughout the state, and confer with, advise and assist assessors and
other officials whose duties relate to assessments;

(f) Furnish assessors with such information and instructions as may be
necessary or proper to aid them in making assessments, which
instructions shall be followed and compliance with which may be enforced
by him or her;

(g) Prescribe, and in his or her discretion furnish to assessors at
the expense of the state, forms relating to assessments, including
applications for exemption from real property taxation, which forms
shall be used by the assessors and applicants for an exemption granted
pursuant to this or any other chapter, and the use of which shall be
enforced by the commissioner;

(h) Obtain from state and local officers, bodies or other agencies
such information as may be necessary for the proper discharge of the
duties conferred upon him or her in relation to real property tax
administration, which information shall be furnished on his or her
demand;

(i) Inquire into the provisions of the laws of other states and confer
with the appropriate officials thereof regarding the most effectual and
equitable methods of assessing and taxing real property;

(j) Prepare an annual report to the legislature which shall include
therein recommendations concerning amendments to existing law and such
other information as he or she may deem advisable;

(k) Adopt and amend such rules, regulations, orders and
determinations, not inconsistent with law, as may be necessary for the
exercise of his or her powers and the performance of his or her duties
under this chapter;

(l) Establish railroad ceilings for railroad real property;

(m) Exercise and perform such other powers and duties as may be
conferred or imposed on him or her by law.

(n) Monitor the quality of local assessment practices by individual
assessing units.

(o) Impose, collect and receive such charges or fees as may be
authorized by statute.

(p) Promulgate rules and regulations for the ascertainment and
reporting of "assessment record billing owner" information, as defined
in section one hundred three of the eminent domain procedure law, for
the purposes of the administration of such law.

2. In any instance where an assessing unit has acted pursuant to the
rules, regulations, orders, determinations or instructions of the
commissioner acting pursuant to the authority conferred upon him or her
by this chapter, and such action is the subject of a judicial review,
the commissioner may upon request of the assessing unit assist such
assessing unit by the filing of a brief amicus curiae or through such
other means as may be appropriate.

3. The commissioner may adopt rules and regulations, as necessary, to
implement the computerized statewide school district address match and
income verification system set forth in section one hundred seventy-one
of the tax law.

4. Any records that come into the commissioner's custody in the course
of discharging the duties imposed upon him or her by this chapter shall
be subject to public access to the full extent provided by this chapter
and the public officers law, and shall not be subject to the secrecy
provisions of the tax law.