§ 579. Coordinated assessment programs. 1. Establishment of program.\nTwo or more assessing units, except villages, within the same county or\nadjoining counties may establish a coordinated assessment program,\nwithout referendum, by entering into an agreement meeting the criteria\nset forth in this section at least forty-five days before the taxable\nstatus date of the first assessment roll to which such program is to\napply. Any agreement entered into hereunder shall be approved by each\nparticipating assessing unit by a majority vote of the voting strength\nof its governing body. A copy of each such agreement shall be filed with\nthe commissioner on or before such taxable status date. As used in this\nsection, the term "voting strength" has the meaning set forth in section\none hundred nineteen-n of the general municipal law.\n 2. Types of agreements. (a) Coordinated assessment programs with\ndirect county involvement. Two or more assessing units, except villages,\nwithin the same county may establish a coordinated assessment program by\nentering into an agreement with the county pursuant to subdivision four\nof section one thousand five hundred thirty-seven of this chapter, which\nprovides for the county to provide assessment services to all of the\nparticipating assessing units, and which contains the additional\nprovisions set forth in this section.\n (b) Coordinated assessment programs without direct county involvement.\nTwo or more assessing units, except villages, within the same county or\nadjoining counties may establish a coordinated assessment program by\njointly entering into a municipal cooperative agreement between or among\nthemselves pursuant to section five hundred seventy-six of this title\nand article five-G of the general municipal law, which provides for a\nsingle assessor to be appointed to hold the office of assessor in all\nthe participating assessing units, and which contains the additional\nprovisions set forth in this section.\n (c) No agreement pursuant to this section may be entered into by an\nassessing unit which has retained elective assessors.\n 2-a. When an assessing unit is required to change its assessment\ncalendar in order to comply with the requirements of paragraph (c) of\nsubdivision three of this section, the establishment of the coordinated\nassessment program shall be deemed contingent upon the implementation of\nthe required assessment calendar changes pursuant to law.\n 3. Additional provisions. In addition to any other requirements of\nlaw, an agreement for a coordinated assessment program shall provide for\nthe following:\n (a) Single assessor. Effective no later than sixty days after the date\non which the agreement is effective, the same individual shall be\nappointed to hold the office of the assessor in all of the assessing\nunits participating in the coordinated assessment program. The term of\noffice of such assessor shall be such term as set forth in section three\nhundred ten of this chapter. Upon the expiration of the term of the\nassessor so appointed, or in the event that the assessor so appointed\nshall resign or otherwise be unable to remain in office, a single\nindividual shall be appointed to succeed him or her in all the\nparticipating assessing units.\n (b) Standard of assessment. Effective with the first assessment roll\nproduced pursuant to this section, all real property shall be assessed\nat the same uniform percentage of value in all of the assessing units\nparticipating in the coordinated assessment program throughout the term\nof the agreement. Such percentage may be expressly prescribed by the\nagreement.\n (c) Assessment calendar. The dates applicable to the assessment\nprocess in each participating assessing unit, including taxable status\ndate, and the dates for the filing of the tentative and final assessment\nrolls, shall be as provided in this article and article three of this\nchapter.\n 4. Modifications of existing programs. (a) Additi
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