N.Y. Town Law § 240: Delivery of roll to collector; warrant for collection

§ 240. Delivery of roll to collector; warrant for collection. 1. When

the assessment roll shall have been finally approved and adopted by the

town board, the board shall annex thereto a warrant which shall be

signed by the supervisor and countersigned by the town clerk commanding

the town tax collector or the receiver of taxes and assessments to

collect from the several persons named therein the sum or sums opposite

their respective names and to pay the same to the supervisor of the

town.

2. Notwithstanding the provisions of subdivision one of this section,

when the assessment roll is prepared by means of electronic data

processing equipment, the warrant may be filed therewith, in accordance

with the provisions of article fifteen-C of the real property tax law.

3. The warrant so annexed to or filed with the assessment roll shall

prescribe that the assessments therein may be paid in whole or in part

without fee or penalty on or before a date to be specified therein which

shall be not less than thirty nor more than one hundred eighty days from

the date of the warrant.