N.Y. RPT Law § 314

§ 314. Acting assessor. 1. In the event that an assessor appointed\npursuant to the provisions of section three hundred ten of this title is\nunable to perform the duties of the office or the office becomes vacant,\nthe appointing authority may by resolution designate or appoint an\nacting assessor. Where an acting assessor is designated or appointed\npursuant to this section, the appointing authority shall notify the\ncommissioner within fifteen days of making such designation or\nappointment. The acting assessor shall function as assessor until such\ntime as the assessor is able to resume the position or until a\nreplacement is appointed. In the event an acting assessor functions as\nassessor for more than six months, then such acting assessor shall be\nrequired to meet the minimum qualification standards and to obtain\ncertification as required by this title for persons elected or appointed\nto the office of assessor.\n 2. In the event that an elective assessor is unable to perform the\nduties of the office, the legislative body may by resolution designate\nor appoint an acting assessor. Where an acting assessor is designated or\nappointed pursuant to this section, the legislative body shall notify\nthe commissioner within fifteen days of making such designation or\nappointment. The acting assessor shall function as the assessor or\nmember of the board of assessors until such time as the assessor is able\nto resume the position, a replacement is appointed, or a successor is\nelected. In no event may an acting assessor appointed pursuant to this\nsubdivision function as assessor for more than three months. Nothing\nherein shall be deemed to supersede the provisions of the public\nofficers law on the filling of vacancies in elective offices.\n