§ 523. Board of assessment review. 1. (a) In each local government\nthere shall be a board of assessment review. In each village, except a\nvillage which has enacted a local law as provided in subdivision three\nof section fourteen hundred two of this chapter, there may be a board of\nassessment review constituted pursuant to this section.\n (b) The board of assessment review shall consist of not less than\nthree nor more than five members appointed by the legislative body of\nthe local government or village or as provided by subdivision five of\nsection fifteen hundred thirty-seven of this chapter, if applicable.\nMembers shall have a knowledge of property values in the local\ngovernment or village. Neither the assessor nor any member of his or her\nstaff may be appointed to the board of assessment review. A majority of\nsuch board shall consist of members who are not officers or employees of\nthe local government or village.\n (c) The terms of office of members of the board of assessment review\nshall be five years and shall commence on the first day of October and\nterminate on the thirtieth day of September, five years thereafter. In\nthe case of the first board appointed under the provisions of this\ntitle, however, the terms shall be of such length that not more than one\nwill expire in each of the first five years after the members of such\nboard are appointed.\n (d) Each member of a county, city or town board of assessment review\nshall attend the training required by subdivision two of this section.\nIndividual members of a village board of assessment review, as\nconstituted pursuant to this section, may attend the course of training\noffered by the commissioner but are not required to do so.\n (e) The members of the board of assessment review shall annually\nchoose one of their number to serve as chairman of such board. Within\nfive days after a person is so designated, the board of assessment\nreview shall notify the clerk of the local government of the\ndesignation.\n (f) Within twenty days of when a person is appointed to the board of\nassessment review or designated chairman of such board, the clerk of the\nlocal government shall notify the commissioner and the county director\nof real property tax services of the appointment or designation.\n (g) The legislative body of the local government or village may adopt\na resolution providing that the members of the board of assessment\nreview shall be paid for their respective services. Such resolution, if\nadopted, shall fix the amount of such compensation.\n (h) The board of assessment review in Nassau county may appoint a\nsecretary who shall perform such confidential duties and such other\nduties as are necessary to enable the board of assessment review to\nproperly and efficiently carry out the provisions of this title. The\ncompensation of such secretary shall be fixed by the legislative body of\nthe local government.\n 2. Training. (a) Upon the initial appointment or reappointment of an\nindividual to a board of assessment review, that appointee shall attend\na training course as shall be prescribed by the commissioner. The\ncommissioner shall prescribe an introductory training course for initial\nappointees and a supplementary training course available to all members\nof boards of assessment review. Neither training course shall extend\nbeyond four hours in length. The introductory training course shall\ninclude, but shall not be limited to, the functions, duties and\nresponsibilities of the board of assessment review, assessment review,\nassessment procedures, and exemption administration. The supplementary\ntraining course shall include but shall not be limited to real property\ntax legislation, judicial decisions, and administrative opinions.\n (b) The commissioner may delegate to county directors of real property\ntax services the responsibility of locally administering and offering\nboth the introductory and supplementary training courses as presc
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