N.Y. SCT Law § 11

§ 11. Extension of taxes by supervisor. The supervisor of each town\nshall on or before the first day of December in each year extend or\ncause to be extended upon the assessment roll of the town the taxes,\nassessments or other charges to be levied and assessed against the\ntaxable persons and property on said roll as fixed and determined by the\nboard of supervisors or other competent authority; and the cost thereof\nshall be a town charge. Such extension shall be made in totals or items\nas shall be requisite to conform to the form of the assessment roll as\nprescribed by the board of supervisors as hereinbefore provided, and\nthere shall be inserted in the roll a tabular statement of the total\nassessed valuation in each tax district, the amount of taxes and\nassessments to be raised and the tax rate therein. Such tabular\nstatement shall also be printed or stamped in full upon the tax bills or\non separate sheets as the board of supervisors may direct, and shall be\ndistributed by the receiver to the taxpayers with the tax bills. In any\ntown having one or more mechanical tax extension machines, the tax bills\nmay be made by the supervisor at the time of extending taxes,\nassessments and other charges on the tax roll of the town.\n