N.Y. Second Class Cities Law § 160

§ 160. Department of assessment and taxation; powers and duties of\nassessors. The assessors shall be the head of the department of\nassessment and taxation. They shall appoint, to hold office during their\npleasure, such deputies, clerks, assistants and subordinates as the\nboard of estimate and apportionment shall prescribe. The assessors and\ntheir deputies shall possess all the powers conferred, be subject to all\nthe obligations imposed and perform all the duties appertaining to the\noffice of assessors in the towns of the state in reference to the\nassessment of property within the city, except as otherwise provided by\nlaw. They shall perform all the duties now provided by law in reference\nto the assessment of property for the purpose of levying taxes and\nassessments for local improvements, imposed according to law. It shall\nalso be their duty to install scientific systems of assessment with tax\nmaps, unit rules and such other systems and records as may be necessary\nand to gather and file useful and available information that appertains\nto the value of property subject to their assessment.\n