1. The assessor of a consolidated assessing unit shall prepare the assessment roll for the consolidated assessing unit.\n2. The assessor of a consolidated assessing unit shall have the powers and duties generally applicable to assessors, including, but not limited to:\n(a) Valuing real property for purposes of taxation;\n(b) Determining the exempt status of real property;\n(c) Assessing real property at the uniform percentage of value prescribed by the board of directors;\n(d) Preparing and maintaining property records;\n(e) Issuing notices to taxpayers as required by law;\n(f) Appearing before the board of assessment review at its meetings to hear complaints on assessments;\n(g) Being available to taxpayers to explain assessments;\n(h) Developing and distributing public information about assessments; and\n(i) Hiring personnel.
New York Legal Code