§ 336. Statement of disclosure for assessors. 1. Definitions. When\nused in this section and unless otherwise expressly stated or unless the\ncontext otherwise requires:\n a. The term "appropriate body" or "appropriate bodies" shall mean:\n (i) in the case of any municipal corporation which has created or\nhereafter creates a board of ethics or conflicts of interests board\nwhich is in existence at the time an annual statement of disclosure is\ndue, and which has been designated by local law, ordinance, or\nresolution to be the repository for completed statements of financial\ndisclosure, such board of ethics or conflicts of interests board;\n (ii) in the case of any municipal corporation which has created or\nhereafter creates a board of ethics or conflicts of interests board\nwhich is in existence at the time an annual statement of disclosure is\ndue, and which has not been designated by local law, ordinance, or\nresolution to be the repository for completed statements of financial\ndisclosure, such board of ethics or conflicts of interests board;\n (iii) in the case of any municipal corporation for which no board of\nethics or conflicts of interests board is in existence at the time an\nannual statement of disclosure is due, the clerk of the county in which\nsuch municipal corporation is located; and\n (iv) in the case of a consolidated assessing unit, the board of\ndirectors thereof.\n b. "Assessor" has the meaning defined therefor in subdivision three of\nsection one hundred two of this chapter and includes any other municipal\nofficer or employee engaged in the assessment of real property for\npurposes of taxation and also includes a municipal officer or employee\nassigned professional appraisal duties which relate to the assessment of\nreal property for purposes of taxation.\n c. "Statement of disclosure" shall mean a statement disclosing (i) the\ndescription of any real property owned by the assessor in the assessing\nunit or in any contiguous municipal corporation. For purposes of this\nsubparagraph of disclosure, "property owned by" means any property in\nwhich the assessor has a financial interest in excess of one thousand\ndollars, whether such property is owned by the assessor directly or\nthrough a corporation in which the assessor is an officer or in which\nthe assessor owns more than five percent of the shares. It shall be\nsufficient to meet the requirements for this item of disclosure if the\nassessor shall state the acreage of the property, the square footage of\nany structure on the property, the use whether residential or commercial\nto which the structure is put, the municipal corporation in which it is\nlocated, and the general section of the municipal corporation (north,\nsouth, east, west, center); (ii) the name of any employer and the\nposition held; (iii) the name of any corporation of which the assessor\nis (A) an officer, director or employee, or (B) in which the assessor\nowns more than five percent of the shares and the position of the\nassessor; (iv) a description of any self-employment (if it provided more\nthan two thousand dollars of gross income in the previous calendar\nyear); (v) if the assessor is licensed to practice any profession by the\nstate of New York, and the assessor practices such profession, the\nnature of the practice and the types of business in which the clients\nengage. For the purposes of this subparagraph of disclosure, it shall be\nsufficient to describe the types of business in which the clients engage\nas a broad category encompassing the majority of the assessor's clients;\n(vi) types of gifts, except gifts from relatives, of more than fifty\ndollars in value; (vii) persons or firms to whom money in the amount of\nmore than one thousand dollars is owed not including credit cards or\nbank loans; and (viii) persons or firms, except relatives, who owe the\nassessor an amount in excess of one thousand dollars. With respect to\nany such subparagraph of disclosure, t
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