1. The assessor of a consolidated assessing unit shall prepare the assessment roll for the consolidated assessing unit.2. The assessor of a consolidated assessing unit shall have the powers and duties generally applicable to assessors, including, but not limited to: (a) Valuing real property for purposes of taxation;(b) Determining the exempt status of real property;(c) Assessing real property at the uniform percentage of value prescribed by the board of directors;(d) Preparing and maintaining property records;(e) Issuing notices to taxpayers as required by law;(f) Appearing before the board of assessment review at its meetings to hear complaints on assessments;(g) Being available to taxpayers to explain assessments;(h) Developing and distributing public information about assessments; andN.Y. Real Prop. Tax. Law § 1610