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Volume 3 - Opinions of Counsel SBEA No. 62

Opinions of Counsel index

Conflict of interest (assessor - tax map technician) - Real Property Tax Law, § 1522:

A part-time town assessor may simultaneously serve as a county tax map technician, the situation not presenting a conflict of interest.

A question has been raised as to whether one may properly continue in the office of assessor (Real Property Tax Law, § 1522) on a part-time basis while employed as a tax map technician in a county office.

As a tax map technician, the technician would be required to read deeds, plot the deeds and record them on the tax map, his job being limited in responsibility to drafting and engineering. It would not appear that his employment as a tax map technician would in anyway interfere with his ability to exercise objective judgment as an assessor and, accordingly, we cannot see any objection to his employment as a tax map technician while he serves as a part-time assessor.

November 1, 1973