N.Y. Real Property Tax Law § 904: Warrant; tax roll

§ 904. Warrant; tax roll. 1. Not later than the thirty-first day of

December in each year, the county legislative body shall annex to or, in

the case of assessment rolls prepared in accordance with the provisions

of article fifteen-C of this chapter, file with the assessment roll of

each city and town a warrant, bearing the seal of the board and signed

by the chairman and clerk thereof, authorizing and directing the

collecting officer of the city or town to collect, not later than the

following April first, from the several persons and corporations named

on such roll, the amounts listed opposite their respective names,

together with any interest or penalties thereon prescribed by law. The

assessment roll of each city and town shall, at the time the warrant is

annexed thereto, or filed therewith, become the tax roll thereof and it

or a certified copy thereof shall be delivered to the collecting officer

not later than the thirty-first day of December in each year.

2. The warrant shall further direct the payment of all amounts

collected not later than one week from the date of expiration of the

warrant, in the case of a collecting officer of a city, to the treasurer

of the county and in the case of a collecting officer of a town (a) to

the supervisor thereof, an amount equal to the sum levied for town

purposes and such other amounts as may be required by law to be paid to

the supervisor and (b) to the county treasurer, the residue of the

amount collected.

3. If the amounts levied for a special purpose in a city or town are

required by law to be paid to any person other than those named in this

section, the warrant shall be varied accordingly.

4. The warrant shall authorize the collecting officer to enforce the

collection of taxes as provided in section nine hundred twenty-six of

this chapter.