Where can specific statutory duties for assessors be found?

The specific statutory duties for assessors can be found in the New York City Charter. This document serves as the fundamental legal framework for the governance of New York City, outlining the roles, responsibilities, and procedures specific to various city agencies, including the Department of Finance, which oversees property assessment. The City Charter delineates the duties of assessors, such as evaluating property values and establishing the assessment roll, thereby ensuring that property taxes are assessed fairly and consistently.

In contrast, the New York State Constitution provides broader principles and frameworks for governance in the entire state but does not specify duties related to individual assessors. Local government regulations may have relevant information, but they generally pertain to local ordinances rather than the mandated duties established at the city level. Federal tax laws focus on taxation at the federal level and do not address the specific responsibilities of local assessors. Thus, the City Charter is the most direct and authoritative source for assessors' statutory duties within New York City.