N.Y. Real Property Tax Law § 900: Levy and extension of taxes

§ 900. Levy and extension of taxes. 1. Not later than the thirty-first

day of December in each year, the board of supervisors of each county

shall levy the taxes for the county upon the basis of the full valuation

of the taxable real property determined in accordance with title one or

title two of article eight of this chapter and shall enter in a separate

column on the assessment roll of each city and town opposite the

assessment of each parcel of real property, the amount to be paid as a

tax thereon.

2. The county legislative body may at the expense of the county employ

such person or persons as may be deemed necessary to extend the taxes on

the final assessment rolls forwarded to it pursuant to the provisions of

section five hundred sixteen of this chapter.

3. When taxes are extended on final assessment rolls by the county

pursuant to subdivision two of this section, a copy of such assessment

rolls with taxes extended shall be prepared and returned to the

appropriate city or town clerk where it shall be retained as a public

record for a minimum of five years from the date the taxes were extended

thereon. Notwithstanding any law to the contrary, and except in a city

having a population of five million or more, where a city extends taxes

on behalf of a county, the city, shall retain a copy of the assessment

roll with taxes extended as a public record for a minimum of five years

from the date the taxes were extended thereon.