N.Y. Real Property Tax Law § 1426: Warrant for collection of taxes

§ 1426. Warrant for collection of taxes. 1. Upon the completion of the

tax levy and on or before the twentieth 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 village clerk shall deliver to the treasurer, one of

the duplicate rolls with a warrant thereto annexed, or filed therewith

as provided in section fifteen hundred eighty-four of this chapter,

signed by the mayor and attested by the clerk under the corporate seal

of the village, containing a summary statement of the purposes for which

the taxes are levied, as shown on such roll, the amount thereof for each

such purpose and the total amount for all such purposes, and commanding

the treasurer to collect the taxes therein levied.

2. The treasurer shall give a receipt to the clerk for the warrant and

tax roll delivered to him and shall collect the taxes and return the

roll on or before the first day of February or such other date as may be

applicable pursuant to section 5-510 or section 17-1729 of the village

law, except that such return shall be made on or before the first day of

November if unpaid village taxes are to be collected by the county

pursuant to section fourteen hundred forty-two of this title.