N.Y. RPT Law § 802

§ 802. Commissioners of equalization. 1. In a county where the board\nof supervisors has determined that commissioners of equalization shall\nbe the county equalization agency, three persons shall be appointed\ncommissioners of equalization as provided in this section for a term of\nthree years. Each person so appointed shall be paid by the county for\nhis services, a sum to be determined by the board of supervisors, for\nthe time actually and necessarily spent in the performance of his\nduties, and his actual and necessary expenses incurred in connection\ntherewith.\n 2. Two of the commissioners shall be residents of the county and not\nmembers of the board of supervisors. The third commissioner shall not be\na resident of or a taxpayer in the county, but shall reside in the\njudicial district in which the county is situated. Not more than one\ncommissioner shall reside in the same city or town. If a commissioner\nremoves to a city or town in which another commissioner resides, the\noffice of the commissioner so removing shall thereupon become vacant. If\nthere are any cities in the county, one commissioner shall be a resident\nof one of such cities and one commissioner shall be a resident of a town\nin the county.\n 3. All three commissioners shall be chosen from the political parties\npolling in such county at the last gubernatorial election either the\nhighest or the next highest number of votes for governor. Appointments\nshall be so made that not more than two commissioners are members of the\nsame political party. If the office of any commissioner becomes vacant\nbefore the expiration of his term, such vacancy shall be filled for the\nunexpired term by the appointment of a person who, at the time of his\nappointment, is a member of the same political party as his predecessor.\n 4. Commissioners of equalization shall be appointed by the board of\nsupervisors except that in a county where one commissioner is required\nto be a resident of a city and one commissioner a resident of a town\npursuant to subdivision two of this section, the commissioner appointed\nfrom a city shall be named by the supervisors representing cities and\nthe commissioner appointed from a town shall be named by the supervisors\nrepresenting towns. The appointment of all three commissioners in a\ncounty having any cities shall be confirmed by a two-thirds vote of the\nboard of supervisors. If the board of supervisors is unable to agree\nupon the commissioners as provided herein and such commissioners have\nnot been appointed before the first day of June succeeding the adoption\nof the resolution determining that commissioners of equalization shall\nbe the county equalization agency, the clerk of such board shall apply\nto the county judge certifying to him the fact that such resolution was\nadopted and such commissioners have not been appointed, whereupon the\ncounty judge shall appoint the commissioners subject to the provisions\nof subdivisions two and three of this section.\n