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This entry was published on 2014-09-22
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SECTION 336
Statement of disclosure for assessors
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 3, TITLE 2
§ 336. Statement of disclosure for assessors. 1. Definitions. When
used in this section and unless otherwise expressly stated or unless the
context otherwise requires:

a. The term "appropriate body" or "appropriate bodies" shall mean:

(i) in the case of any municipal corporation which has created or
hereafter creates a board of ethics or conflicts of interests board
which is in existence at the time an annual statement of disclosure is
due, and which has been designated by local law, ordinance, or
resolution to be the repository for completed statements of financial
disclosure, such board of ethics or conflicts of interests board;

(ii) in the case of any municipal corporation which has created or
hereafter creates a board of ethics or conflicts of interests board
which is in existence at the time an annual statement of disclosure is
due, and which has not been designated by local law, ordinance, or
resolution to be the repository for completed statements of financial
disclosure, such board of ethics or conflicts of interests board;

(iii) in the case of any municipal corporation for which no board of
ethics or conflicts of interests board is in existence at the time an
annual statement of disclosure is due, the clerk of the county in which
such municipal corporation is located; and

(iv) in the case of a consolidated assessing unit, the board of
directors thereof.

b. "Assessor" has the meaning defined therefor in subdivision three of
section one hundred two of this chapter and includes any other municipal
officer or employee engaged in the assessment of real property for
purposes of taxation and also includes a municipal officer or employee
assigned professional appraisal duties which relate to the assessment of
real property for purposes of taxation.

c. "Statement of disclosure" shall mean a statement disclosing (i) the
description of any real property owned by the assessor in the assessing
unit or in any contiguous municipal corporation. For purposes of this
subparagraph of disclosure, "property owned by" means any property in
which the assessor has a financial interest in excess of one thousand
dollars, whether such property is owned by the assessor directly or
through a corporation in which the assessor is an officer or in which
the assessor owns more than five percent of the shares. It shall be
sufficient to meet the requirements for this item of disclosure if the
assessor shall state the acreage of the property, the square footage of
any structure on the property, the use whether residential or commercial
to which the structure is put, the municipal corporation in which it is
located, and the general section of the municipal corporation (north,
south, east, west, center); (ii) the name of any employer and the
position held; (iii) the name of any corporation of which the assessor
is (A) an officer, director or employee, or (B) in which the assessor
owns more than five percent of the shares and the position of the
assessor; (iv) a description of any self-employment (if it provided more
than two thousand dollars of gross income in the previous calendar
year); (v) if the assessor is licensed to practice any profession by the
state of New York, and the assessor practices such profession, the
nature of the practice and the types of business in which the clients
engage. For the purposes of this subparagraph of disclosure, it shall be
sufficient to describe the types of business in which the clients engage
as a broad category encompassing the majority of the assessor's clients;
(vi) types of gifts, except gifts from relatives, of more than fifty
dollars in value; (vii) persons or firms to whom money in the amount of
more than one thousand dollars is owed not including credit cards or
bank loans; and (viii) persons or firms, except relatives, who owe the
assessor an amount in excess of one thousand dollars. With respect to
any such subparagraph of disclosure, the assessor shall also provide
information with respect to the members of the assessor's immediate
family, unless, after a reasonable effort by the assessor, the spouse or
other immediate family member refused to disclose such information, in
which case, the statement shall so state such refusal. Such statement
shall not require the disclosure of any values of property or amounts of
compensation.

2. Posting of statute. The chief executive officer of each municipal
corporation shall cause a copy of this section to be kept posted in a
public building under the jurisdiction of his or her municipal
corporation where public notices are generally posted in the municipal
corporation. Failure to post any such copy shall have no effect on the
duty of compliance with this section, nor with the enforcement of the
provisions thereof.

3. Filing of statement of disclosure by assessors. Notwithstanding the
provisions of any general, special, or local law to the contrary, each
assessor, except an assessor who is compensated in an amount of less
than twenty thousand dollars annually in the aggregate for serving as an
assessor or who is required to file an annual statement of financial
disclosure by an appropriate body as provided for in article eighteen of
the general municipal law, shall file an annual statement of disclosure
with the appropriate body, as defined in this section, on the fifteenth
day of May. Such statement of disclosure shall contain the information
and shall be in the form set forth hereinbelow:
1. Name_______________________________________________________________
2. (a) Title of Position______________________________________________

(b) Department, Agency or other Governmental Entity________________

(c) Address of Present Office______________________________________

(d) Office Telephone Number________________________________________
3. (a) If married, please give spouse's full name including maiden name

where applicable.

.

(b) List the names of all unemancipated children.

_____________________________________________________________________

_____________________________________________________________________

_____________________________________________________________________

_____________________________________________________________________

_____________________________________________________________________

Answer each of the following questions completely, with respect to

the calendar year ending the December 31st preceding the date of

filing of this statement of disclosure unless another period or date

is otherwise specified. If additional space is needed, attach

additional pages.

1. Describe any real property in which you have a financial interest

greater than $1,000 (whether owned by you or owned through a

corporation in which you are an officer or in which you own more than

5% of the shares) in the assessing unit or in any contiguous

municipal corporation:

a. Acreage of the property:

b. Square footage of any structure or structures on the property:

c. Municipal corporation in which located:

d. General area of municipal corporation in which the property is

located (north, south, east, west, central):

e. Use of structure (residential, commercial, industrial):

2. Name any employer other than the municipal corporation in which

you are employed as assessor and the position you hold:

3. Name any corporation in which a) you are an officer, director or

employee, or b) in which you own more than five percent of the shares

and give your position in it:

4. Describe any self-employment (if it provided more than two

thousand dollars of gross income in the previous calendar year):

5. If you are licensed to practice any profession by the state of New

York, and you practice that profession, give the nature of the

practice and the general types of business in which your clients

engage:

a. Type of profession (e.g., lawyer, real estate broker, pharmacist):

b. General types of business in which a majority of your clients

engage (e.g., real estate development, general practice, healthcare,

general business):

6. Types of gifts, except gifts from immediate family or relatives

within the third degree of consanguinity or affinity, of more than

fifty dollars in value:

7. Persons or firms to whom money in the amount of more than one

thousand dollars is owed not including credit cards or bank loans;

and

8. Persons or firms, except relatives, who owe you an amount in

excess of one thousand dollars.

4. Other laws. No local law, ordinance, or resolution shall be adopted
which is inconsistent with the provisions of this section.