§ 1573. State assistance for the maintenance of a system of improved\nreal property tax administration. 1. State assistance shall be paid to\nan assessing unit or a county assessing on behalf of an assessing unit,\nupon determination by the commissioner that: (a) the assessing unit has\nsatisfied standards of quality assessment administration, as established\nby the commissioner pursuant to regulations promulgated by the\ncommissioner, subject to the approval of the director of the budget and\nhas implemented a revaluation pursuant to an approved plan as provided\nin this subdivision;\n (b) the revaluation is at one hundred percent of value; however, in\nspecial assessing units the revaluation or update of assessments must be\nat a uniform percentage of value for each class;\n (c) the revaluation was implemented pursuant to a plan, approved\npursuant to the rules of the commissioner, of not less than four years\nthat provides, at a minimum, for a revaluation in the first and last\nyear of such plan, but in no case less than once every four years, and\nfor inventory data to be collected at least once every six years;\n (d) the assessing unit has adopted a taxable status date subject to\nthe provisions of section three hundred two of this chapter, and has\nadopted a valuation date subject to the provisions of section three\nhundred one of this chapter;\n (e) the assessing unit has provided a set of supporting valuation\ndocuments and files to the commissioner; and\n (f) the assessing unit has provided a computer copy of assessment,\ninventory and sales files in a standardized format to the commissioner.\n 2. (a) State assistance pursuant to subdivision one of this section\nshall be payable in an amount not to exceed five dollars per parcel for\nan assessment roll upon which a revaluation is implemented in accordance\nwith an approved plan, and not to exceed two dollars per parcel for any\nassessment roll upon which a revaluation is not implemented in\naccordance with an approved plan. The amount payable on a per parcel\nbasis shall exclude parcels which are wholly exempt or assessed by the\ncommissioner.\n (b) Any assessing unit that fails to implement a revaluation as\nprescribed in an approved plan shall remit to the state the full amount\nof any state aid received pursuant to this subdivision for the\nassessment rolls following the one upon which the most recent\nrevaluation was implemented.\n (c) Nothing herein shall be deemed to prevent an assessing unit from\nwithdrawing from an approved plan. Any assessing unit that does so shall\nonly be responsible for remission of per parcel payments for\nnon-revaluation years.\n (d) No grant awarded to any individual assessing unit in any given\nyear pursuant to this subdivision shall exceed five hundred thousand\ndollars.\n 3. Consolidated, coordinated and county assessment programs. (a) State\nassistance shall be payable in a one-time payment of up to seven dollars\nper parcel to each constituent municipality of a consolidated assessing\nunit created pursuant to section one thousand six hundred two of this\nchapter, to each assessing unit participating in a coordinated\nassessment program pursuant to section five hundred seventy-nine of this\nchapter, and to each assessing unit constituting an entire county that\nis first established after April first, nineteen hundred ninety-six.\nState assistance shall also be payable in a one-time payment of up to\ntwo dollars per parcel to each assessing unit constituting an entire\ncounty that was first established before April first, nineteen hundred\nninety-six and that has completed a revaluation or an update implemented\non an assessment roll having assessments at one hundred percent of value\nand finalized subsequent to the nineteen hundred ninety-six calendar\nyear. However, no constituent municipality of a consolidated assessing\nunit or assessing unit participating in a coordinated assessment program\nshall be eligible for aid
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