N.Y. Real Property Tax Law § 1420: Levy and extension of taxes

§ 1420. Levy and extension of taxes. 1. On or before the fifteenth day

of May or such other date as may be applicable pursuant to section 5-510

or section 17-1729 of the village law, the board of trustees shall levy

the tax for the ensuing fiscal year.

2. After the board of trustees shall have determined the amount of the

tax to be levied but before the actual levy thereof, such board may

direct the clerk to extend and carry out upon the roll the amount to be

levied against each parcel of real property shown thereon, and when so

directed it shall be the duty of the clerk so to do prior to the time

required by law for such levy.

3. If by reason of an actual or alleged error or defect in the

assessment roll of the last preceding year, any taxes or special

assessments authorized and intended to be levied thereby have not been

paid the amount thereof shall be levied upon the same property upon the

assessment roll of the current year.

4. The tax roll shall be made in duplicate, unless the clerk is

charged with the collection of taxes. Upon completion of the tax roll

the clerk shall endorse thereon the date of completion. The completed

tax roll shall be presumptive evidence of the facts stated therein.