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State Law – Real Property Tax Law – Article 3 – Title 2 – Section 336. Statement of disclosure for assessors
§  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.