N.Y. Town Law § 241: Notice by collector or receiver of taxes; return of assessment roll

§ 241. Notice by collector or receiver of taxes; return of assessment

roll. Each town tax collector or receiver of taxes and assessments, upon

receiving an assessment roll and warrant, shall forthwith cause notice

of the reception thereof to be published at least once in the official

paper and to be posted on the sign-board of the town maintained pursuant

to subdivision six of section thirty of this chapter, specifying the

place where and the time when the assessments may be paid to him. Within

ten days after the last day specified in the warrant for the payment of

the assessments in whole or in part, the town tax collector or receiver

of taxes and assessments shall deliver the assessment roll or, upon

mutual agreement, the data file therefor, as provided in article

fifteen-C of the real property tax law, to the supervisor of the town,

indicating the several parcels of land for which assessments shall have

been paid in full, or in part, and the parcels of land for which no part

of such assessments shall have been paid, and he shall at the same time

account for and pay over to the supervisor all moneys so collected.