N.Y. Highway Law § 278: Statement by clerk of board of supervisors

§ 278. Statement by clerk of board of supervisors. The clerk of the

board of supervisors of each county shall, on or before the first day of

January of each year, transmit to the state comptroller and the

commissioner of transportation a statement, signed and verified by the

chairman of the board, and certified by the clerk, which shall state the

name of each town, the assessed valuation of real property, and the

assessed valuation of personal property, each separately, in the towns

outside incorporated villages, and the amount of tax levied therein,

together with the tax rate for the repair and improvement of highways,

including sluices, culverts and bridges having a span of less than five

feet. The towns' valuation of real property to be used in such statement

shall be the valuation thereof, as it appears upon the assessment-roll

for the year of the levy.