N.Y. RPT Law § 1540

§ 1540. Counties having power to assess property for tax purposes. A\ncounty having power to assess property for tax purposes shall be subject\nto the provisions of this article in the same manner as if it were a\ncity or town to which this article applies. Such county shall prepare\nappraisals of properties in the county which would be eligible for\ncounty appraisals and shall file the original appraisal report in the\noffice of the county assessor and a copy with the commissioner as\nprovided in subdivision three of section fifteen hundred thirty-six of\nthis chapter. The provisions of subdivision four of such section with\nrespect to review of such appraisals by the commissioner shall be\napplicable except that the application for review shall be filed by the\nchief executive officer of the city or town in which the appraised\nproperty is located. In addition, such county shall prepare and maintain\napproved tax maps in current condition pursuant to the provisions of\nsection five hundred three of this chapter and shall provide copies of\nsuch maps to cities, towns and villages in the county that have power to\nassess property for purposes of taxation. The powers and duties imposed\non counties by this article with respect to providing services and other\nassistance to cities and towns shall not apply to such county except as\nprovided in this section with respect to tax maps and such county shall\nnot be required to establish a real property tax service agency. Such\ncounty shall receive the services provided to counties, cities and towns\nby the commissioner pursuant to this article.\n