2006 New York Code - Levy And Extension Of Taxes.

 
    § 1420. Levy and extension of taxes. 1. On or before the fifteenth day
  of May or such other date as may be applicable pursuant to section 5-510
  or  section 17-1729 of the village law, the board of trustees shall levy
  the tax for the ensuing fiscal year.
    2. After the board of trustees shall have determined the amount of the
  tax to be levied but before the actual  levy  thereof,  such  board  may
  direct  the clerk to extend and carry out upon the roll the amount to be
  levied against each parcel of real property shown thereon, and  when  so
  directed  it  shall  be the duty of the clerk so to do prior to the time
  required by law for such levy.
    3. If by reason of an  actual  or  alleged  error  or  defect  in  the
  assessment  roll  of  the  last  preceding  year,  any  taxes or special
  assessments authorized and intended to be levied thereby have  not  been
  paid  the amount thereof shall be levied upon the same property upon the
  assessment roll of the current year.
    4. The tax roll shall be  made  in  duplicate,  unless  the  clerk  is
  charged  with  the  collection of taxes. Upon completion of the tax roll
  the clerk shall endorse thereon the date of  completion.  The  completed
  tax roll shall be presumptive evidence of the facts stated therein.