N.Y. Real Prop. Tax Law § 572

§ 572. Employment of experts in connection with assessments of real\nproperty. The governing body of any county, city, town or village may\nemploy experts to appraise the value of real property therein for the\nassistance of the assessors in the assessment of real property and to\ngive expert testimony in any action or proceeding in connection with any\nsuch assessment.\n