N.Y. RPT Law § 900

§ 900. Levy and extension of taxes. 1. Not later than the thirty-first\nday of December in each year, the board of supervisors of each county\nshall levy the taxes for the county upon the basis of the full valuation\nof the taxable real property determined in accordance with title one or\ntitle two of article eight of this chapter and shall enter in a separate\ncolumn on the assessment roll of each city and town opposite the\nassessment of each parcel of real property, the amount to be paid as a\ntax thereon.\n 2. The county legislative body may at the expense of the county employ\nsuch person or persons as may be deemed necessary to extend the taxes on\nthe final assessment rolls forwarded to it pursuant to the provisions of\nsection five hundred sixteen of this chapter.\n 3. When taxes are extended on final assessment rolls by the county\npursuant to subdivision two of this section, a copy of such assessment\nrolls with taxes extended shall be prepared and returned to the\nappropriate city or town clerk where it shall be retained as a public\nrecord for a minimum of five years from the date the taxes were extended\nthereon. Notwithstanding any law to the contrary, and except in a city\nhaving a population of five million or more, where a city extends taxes\non behalf of a county, the city, shall retain a copy of the assessment\nroll with taxes extended as a public record for a minimum of five years\nfrom the date the taxes were extended thereon.\n