N.Y. Town Law § 115: Tax levy

§ 115. Tax levy. The town clerk shall prepare and certify in duplicate

a copy of the annual budget as adopted by the town board, together with

the estimates, if any, adopted pursuant to section two hundred two-a of

this chapter. The town clerk shall then affix to each such copy of the

annual budget adopted by the town board, as part thereof, a copy of the

annual budget of each fire district located in whole or in part within

the town as certified by the secretary of the fire district. Within five

days thereof the town clerk shall deliver two copies of such budget to

the supervisor of the town. The supervisor shall present the copies of

the annual budget to the board of supervisors of the county in which

such town is situated within ten days after his receipt thereof from the

clerk as hereinabove provided. The board of supervisors shall levy and

cause to be raised the amounts specified in said annual budget to be

levied by tax or assessments, and such amounts shall be levied, assessed

and raised by tax and assessments upon the real property of the town

liable therefor, at the time and in the manner provided by law for the

levy of state and county taxes. The clerk of the board of supervisors

shall cause such annual budget to be printed in the journal or

proceedings of the board of supervisors except that the board of

supervisors of any county by majority vote may authorize the clerk to

cause a summary, recapitulation or abstract of such budget to be so

printed.