N.Y. HAY Law § 278
This is the official text of N.Y. HAY Law § 278, part of New York’s HAY Law — part of the compiled statutory law of New York, published by the state as "HAY Law." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Statement by clerk of board of supervisors
Official statutory text
§ 278. Statement by clerk of board of supervisors. The clerk of the\nboard of supervisors of each county shall, on or before the first day of\nJanuary of each year, transmit to the state comptroller and the\ncommissioner of transportation a statement, signed and verified by the\nchairman of the board, and certified by the clerk, which shall state the\nname of each town, the assessed valuation of real property, and the\nassessed valuation of personal property, each separately, in the towns\noutside incorporated villages, and the amount of tax levied therein,\ntogether with the tax rate for the repair and improvement of highways,\nincluding sluices, culverts and bridges having a span of less than five\nfeet. The towns' valuation of real property to be used in such statement\nshall be the valuation thereof, as it appears upon the assessment-roll\nfor the year of the levy.\n
Status: in_force · Read it on the official government site
Need a lawyer in New York?
Find a New York lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.