{"data":{"id":"us-ny/n.y.-suffolk-county-tax-act-1","jurisdiction":"us-ny","citation":"N.Y. Suffolk County Tax Act § 1","heading":"Assessment rolls","body":"Section 1. Assessment rolls. The assessment rolls to be prepared by\nthe assessors of the towns of Suffolk county shall provide for the\nseparate description of each separately assessed parcel of real estate,\neach special franchise, and shall contain such columns and other matter,\nrequisite to the provisions of this chapter and the tax law applicable\nthereto, as shall be prescribed by the board of supervisors, subject to\nthe approval of the tax commission, and the board of supervisors may\nprescribe regulations for the convenient grouping, assessing and\ntaxation of subdivided lands which shall be observed by the assessors.","path":["Suffolk County Tax Act","Article 1. Assessments; Collection of Tax By Collectors"],"source_url":"https://legislation.nysenate.gov/api/3/laws/SCT/1","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"31296ac57044526afb0aaa847dbbb28250afa588b269f6f3d2750cf2e4e3e739","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-surrogate-s-court-procedure-act-2805","next":"us-ny/n.y.-suffolk-county-tax-act-2"},"notice":"GroundRules: Original legal text. Not legal advice."}