N.Y. Suffolk County Tax Act § 1: Assessment rolls

Section 1. Assessment rolls. The assessment rolls to be prepared by

the assessors of the towns of Suffolk county shall provide for the

separate description of each separately assessed parcel of real estate,

each special franchise, and shall contain such columns and other matter,

requisite to the provisions of this chapter and the tax law applicable

thereto, as shall be prescribed by the board of supervisors, subject to

the approval of the tax commission, and the board of supervisors may

prescribe regulations for the convenient grouping, assessing and

taxation of subdivided lands which shall be observed by the assessors.