ARTICLE 8 * State Tax Department; State Board of Equalization. Section 170. State tax department. 170a. Subordinates. 170b. Divisions or bureaus. 170c. Expenses. 171. Powers and duties of state tax commission. 171b. Administer oaths and compel testimony. 172. Official seal. 173. Official visits to counties. 173a. Reassessment. 173b. Commission to enforce compliance with law. 177. Commission's determination on appeal or review. 179. Transfer of the powers and duties of the comp troller in relation to the assessment or collection of certain taxes. 179a. Construction. 179b. Transfer of powers and duties of the secretary of state in relation to motor vehicles. § 170. State tax department. The state tax department is continued. The head of the department shall be the state tax commission. The commission shall consist of three commissioners appointed by the governor by and with the advice and consent of the senate, one of whom shall be designated by the governor as president of the commission. Upon the appointment of a successor to the president of the commission the governor shall designate such successor or other member of the commission as president. Of the commissioners first appointed one shall hold office until January first, nineteen hundred and twenty-three, one until January first, nineteen hundred and twenty-five, and one until January first, nineteen hundred and twenty-seven. Their successors shall be appointed for full terms of six years from the expiration of the terms of their predecessors in office. If a * Entire article am'd by L. 1915, chap. 317, in effect April 15, 1915. vacancy shall occur otherwise than by expiration of term it shall be filled by appointment for the unexpired term. No person shall be appointed as a member of the commission unless at the time of his appointment he be a resident of the state and known to possess knowledge of the subject of taxation and skill in matters pertaining thereto. Each commissioner shall devote his entire time to the duties of his office. Any commissioner may, after notice and an opportunity to be heard, be removed by the governor for neglect of duty or misfeasance in office, and a commissioner may be removed for other cause by the senate on the recommendation of the governor. The president of the commission shall receive an annual salary of twelve thousand dollars, and each of the other commissioners shall receive an annual salary of ten thousand dollars. The president of the commission shall be the executive of the commission, and shall have sole charge of the administration of the department. The two other members' of the commission shall join with the president in exercising the powers and performing the duties specifically imposed by this chapter on the commission as a body. They shall also perform such other duties in the department as the president of the commission may prescribe. Each member of the commission, before entering upon the performance of his duties, shall execute and file an official undertaking in the sum of fifty thousand dollars approved as to form and sufficiency by the attorney-general. (Thus am'd by L. 1913, chap. 502; L. 1915, chap. 317; L. 1920, chap. 667; L. 1921, chaps. 90, 445, in effect July 1, 1921.) § 170-a. Subordinates. The president of the commission shall appoint and may remove a secretary. The president of the commission may appoint such deputy tax commissioners, tax assistants, agents, statisticians, experts or other assistants or employees as may be necessary for the exercise of the powers of the commission and the performance of the duties under this chapter, all of whom shall be in the classified civil service; and the president of the commission shall prescribe their duties and fix their compensation, including the duties and compensation of the secretary, which shall not exceed in the aggregate the amount annually appropriated by the legislature for that purpose. The president of the commission may transfer officers or employees from their positions to other positions in the department, or abol ish or consolidate such positions. The president of the commission may remove from office any officer or employee in the department. (Added by L. 1915, chap. 317; thus am'd by L. 1921, chap. 90, in effect March 16, 1921.) § 170-b. Divisions or bureaus. Existing divisions or bureaus in the department or transferred to the department shall continue until consolidated or abolished pursuant to this section. The president of the commission may consolidate or abolish divisions or bureaus. Each division or bureau in the department shall be in charge of a commissioner or deputy commissioner subject to the supervision and direction of the president of the commission, and in addition to their respective duties as prescribed in this chapter, each division and bureau and the persons in charge thereof shall perform such other duties as may be assigned to them by the president of the commission. (Added by L. 1915, chap. 317; thus am'd by L. 1921, chap. 90, in effect March 16, 1921.) § 170-c. Expenses. The reasonable and necessary traveling and other expenses of the commissioners, deputy commissioners and other officers and employees of the department, while actually engaged in the performance of their duties, outside of the city of Albany, or if such officer or employee be in charge or actually employed at a branch office of the department, the reasonable and necessary traveling and other expenses outside of the place in which such branch office is located, and the necessary traveling expenses incurred in the performance of their duties in the place. in which their duties are performed of such officers and employees as are specifically authorized by order of the president of the commission, shall be paid by the state treasurer upon the order of the comptroller upon vouchers approved by the president of the commission. (Added by L. 1915, chap. 317; thus am'd by L. 1916, chap. 323; L. 1921, chap. 90, in effect March 16, 1921.) § 171. Powers and duties of state tax commission. The state tax commission shall: First. Investigate and examine, from time to time, as to the methods of assessment within the state, and confer with, advise, assist and direct assessors and other officials charged by the stat utes of this state with duties relating to the assessment of property for taxation. Second. Furnish local assessors with such information and instructions as may be necessary or proper to aid them in making assessments. Assessors shall comply with such instructions and their compliance may be enforced by the commission. Third. Make such reasonable rules and regulations, not inconsistent with law, as may be necessary for the exercise of its powers and the performance of its duties under this chapter, and prescribe the form of blanks, reports, assessment-rolls, and other records relating to the assessment of property for taxation, and furnish such forms to assessors and other officers at the expense of the state. Local assessors shall follow the forms so prescribed and the commission shall enforce their use. Fourth. Assess, determine, revise, readjust and impose the corporation taxes under articles nine and nine-a of this chapter, and on and after July first, nineteen hundred and twenty-one, have the power and perform the duties of the state comptroller in the collection of such taxes and the crediting of such taxes erroneously paid, as jurisdiction thereof is vested in such commission by section one hundred and seventy-nine of this chapter. Fifth. On and after July first, nineteen hundred and twentyone, have the powers and perform the duties of the state comptroller in relation to the assessment, determination and collection of the tax on transfers of property, as jurisdiction thereof is vested in such commission by section one hundred and seventy-nine of this chapter. Sixth. On and after July first, nineteen hundred and twentyone, have the powers and perform the duties of the state comptroller in the collection of the tax on transfers of stock under article twelve of this chapter, as jurisdiction thereof is vested in such commission by section one hundred and seventy-nine of this chapter. Seventh. On and after July first, nineteen hundred and twentyone, have the power and perform the duties of the state comptroller in the assessment, determination, review, readjustment and collection of taxes upon and with respect to personal income, as jurisdiction thereof is vested in such commission by section one hundred and seventy-nine of this chapter. Eighth. As provided in article two of this chapter fix and determine the full value of special franchises and equalize the same with other real property in the town, city or village in which the special franchises are situated. Ninth. Administer, supervise and enforce the tax on mortgages as provided in article eleven of this chapter. Tenth. On and after July first, nineteen hundred and twentyone, have the powers and perform the duties of the secretary of state under articles eleven and eleven-a of the highway law, in relation to motor vehicles and motor cycles, as jurisdiction thereof is vested in such commission by section one hundred and seventynine-b of this chapter. Eleventh. Take testimony and proofs, under oath, with reference to any matter within the line of its official duty. Any member of such commission may be designated for that purpose. Twelfth. Require from all state and local officers such information as may be necessary for the proper discharge of its duties. Thirteenth. Hold meetings at an office to be assigned it in one of the state buildings at Albany, at such times as may be fixed by the president or a majority of the commission or by adjournment thereof, or at such other places as it may designate. Fourteenth. Compile and publish statistics relating to state and local taxation and assessments therefor. Fifteenth. Have general supervision of the assessment of property for taxation throughout the state, make investigations thereof and of the general system of state taxation from time to time. Sixteenth. Inquire into the provisions of, the laws of other states and jurisdictions; to confer with tax commissioners of other states regarding the most effectual and equitable methods of assessment and taxation, and particularly regarding the best methods of reaching all property and avoiding conflicts and duplication of taxation of the same property, and to recommend to the legislature such measures as will bring about uniformity of methods of assessment and harmony and co-operation between the different states and jurisdictions in matters of taxation. Seventeenth. Perform the other powers and duties conferred upon it by law. Eighteenth. Prepare an annual report to the legislature and recommend such changes or amendments to the tax laws as it may deem advisable. (Thus am'd by L. 1915, chap. 317; L. 1916, chap. 323; L. 1921, chap. 90', in effect March 16, 1921.) § 171-a. Review by commission. The members of the commission, or a majority of them, shall act as a body in |