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Volume 1 - Opinions of Counsel SBEA No. 105

Opinions of Counsel index

Board of assessment review (school tax collector as member) - Real Property Tax Law, § 1524:

A school tax collector may be appointed to the board of assessment review.

We have received an inquiry as to whether a school tax collector for a school district may be appointed to the board of assessment review.

Assuming that the person in question is a resident of the town which the board will serve and that he satisfies the requirement of section 1524 of the Real Property Tax Law (that appointees have a knowledge of real property values in the town), then the only question remaining is whether there is any incompatibility in the holding of the dual offices.

A person may hold more than one office at the same time, provided there is no express statutory prohibition against holding the dual offices, and provided further, the offices are not of such a nature as to be incompatible.

Incompatibility usually exists where there is a conflict of duties so that the performance of one job interferes with the performance of duties with the other. To be incompatible, there must be some inconsistency in the functions of office; some conflict in the duties required of the officer.

There is no apparent incompatibility between the duties of the office of school tax collector and member of the board of assessment review. Accordingly, the school tax collector, if he is otherwise qualified, may be appointed to the board of assessment review.