N.Y. Town Law § 243: Collection of annual installments of assessments

§ 243. Collection of annual installments of assessments. The

supervisor of the town shall annually transmit to the county legislative

body at the meeting thereof at which taxes are levied a statement

setting forth a description of each parcel of land liable for the

payment of an installment of an assessment together with the name of the

owner and the amount of such assessment with interest. It shall be the

duty of the county legislative body to levy and assess the amount of

such installment, with interest as aforesaid, against the specific lot

or parcel of land against which same was originally levied and assessed

at the time and in the manner provided by law for the levy of state and

county taxes. The warrant annexed to or filed with the tax roll and

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

shall direct him to pay to the supervisor the full amount of such

installments of unpaid assessments with interest. If the collector or

receiver of taxes and assessments shall be unable to collect such

installment of assessment with interest, he shall return the same to the

county treasurer of the county and collection thereof shall be enforced

in the manner provided by law for the collection of unpaid town taxes.