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What is NYC AC § 11-205?

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This section mandates that the Department of Finance maintain public records, including maps and assessment rolls, accessible for public inspection. It also establishes that certified copies of these records are admissible as evidence in court. Applies to taxpayers seeking access to financial records.

General informational summary. Not legal advice for your situation. Consult an attorney before acting on any specific matter.

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§ 11-205 Maps and records; public inspection; evidential value.

AC § 11-205

a. The books, maps, assessment-rolls, files and records of the department of finance shall be kept in such of the offices of the department of finance as may be most convenient to the taxpayers of the city and suitable to the proper discharge of the business of the department of finance. They shall be public records and shall at all reasonable times be open to public inspection. b. Copies of all such records and transcripts thereof, certified by the commissioner of finance or an assessor or by an officer or employee of the department of finance designated by the commissioner of finance, and under the seal of the department of finance, shall be admissible in evidence in all courts and places in the same manner and for the same purposes as books, papers or documents similarly authenticated by the clerk of a county.

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