§ 503. Tax maps. 1. (a) Each county, except a county wholly within a\ncity, shall prepare and maintain in current condition for each city and\ntown therein a tax map approved by the commissioner. Copies of such maps\nshall be supplied to each city, town and village in accordance with the\nprovisions of subdivision two of this section; provided, however, that a\ncounty need not furnish a tax map for a village unless such village\nprovides for the payment of the cost thereof. It shall be the duty of\nthe assessors of the assessing units for which tax maps have been\nprovided to use such maps in their assessment work and in making up the\nassessment rolls in accordance with the forms and the instructions\nfurnished by the commissioner.\n (b) The commissioner shall promulgate rules which establish standards,\nspecifications and procedures for the preparation and maintenance of tax\nmaps and shall approve tax maps which satisfy such requirements. Such\nrules may take into consideration other potential land uses of such\nmaps. The commissioner may require from any county applying for approval\nof a tax map such information as may be necessary including a copy of\nsuch tax map.\n 2. The originals of tax maps approved under this section shall be\nfiled in the office of the county director of real property tax\nservices. With the cooperation and concurrence of the assessor, the\ncounty director shall make such changes from year to year upon such tax\nmaps as may be necessary to maintain the maps in current condition. The\nexpense of maintaining such tax maps in current condition shall be a\ncounty charge and shall be levied ad valorem upon all taxable property\nin the county. On such dates as are appropriate for use in connection\nwith the preparation of assessment rolls, the county director shall\nfurnish each city, town and village that assesses real property for\npurposes of taxation with a copy of the approved tax map or pertinent\nportion thereof in current condition. Such copy of the map shall be a\npublic record and shall be filed in the office of the assessor of the\ncity, town or village; provided, however, that if the city, town or\nvillage does not maintain an office for the assessor, the map shall be\nfiled in the office of the city, town or village clerk. The county\ndirector may file an additional copy of the tax map in the office of the\ncounty clerk and shall provide such additional copies to such county or\nother government agencies as the legislative body of the county may\ndirect.\n 3. Nothing contained in this section shall be construed to preclude a\ncity, town or village from preparing and maintaining a tax map in\naccordance with the provisions of this section. The originals of tax\nmaps prepared by a city, town or village and approved under this section\nshall be filed in the office of the assessor of the city, town or\nvillage and shall be maintained in current condition by such assessor.\nIf the city, town or village does not maintain an office for the\nassessor the map shall be filed in the office of the city, town or\nvillage clerk. The assessor shall file an additional copy of such map\nwith the county director, the county clerk and with the officer vested\nwith the power and duty to enforce the collection of taxes.\n 4.(a) In the preparation of initial tax maps pursuant to this section,\nthe county shall utilize existing tax maps and similar maps to the\nextent practicable and for such purpose shall obtain from each city,\ntown and village within the county a copy of its existing tax map or\nsimilar map, if any. Each city, town or village shall either provide a\ncopy to the county, or shall make such map or maps available to the\ncounty for copying. The county shall compensate the city, town or\nvillage for such existing map or similar map upon the basis of the\namount by which the cost of preparing the county tax map for the area in\nthe city, town or village is reduced as a result of the utilization
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