2006 New York Code - Warrant; Tax Roll.

 
    §  904.  Warrant;  tax roll. 1. Not later than the thirty-first day of
  December in each year, the county legislative body shall annex to or, in
  the case of assessment rolls prepared in accordance with the  provisions
  of  article  fifteen-C of this chapter, file with the assessment roll of
  each city and town a warrant, bearing the seal of the board  and  signed
  by  the  chairman  and  clerk  thereof,  authorizing  and  directing the
  collecting officer of the city or town to collect, not  later  than  the
  following  April  first, from the several persons and corporations named
  on such roll,  the  amounts  listed  opposite  their  respective  names,
  together  with  any interest or penalties thereon prescribed by law. The
  assessment roll of each city and town shall, at the time the warrant  is
  annexed  thereto, or filed therewith, become the tax roll thereof and it
  or a certified copy thereof shall be delivered to the collecting officer
  not later than the thirty-first day of December in each year.
    2.   The warrant shall further  direct  the  payment  of  all  amounts
  collected  not  later  than  one week from the date of expiration of the
  warrant, in the case of a collecting officer of a city, to the treasurer
  of the county and in the case of a collecting officer of a town  (a)  to
  the  supervisor  thereof,  an  amount  equal  to the sum levied for town
  purposes and such other amounts as may be required by law to be paid  to
  the  supervisor  and  (b)  to  the  county treasurer, the residue of the
  amount collected.
    3.  If the amounts levied for a special purpose in a city or town  are
  required  by law to be paid to any person other than those named in this
  section, the warrant shall be varied accordingly.
    4.  The warrant shall authorize the collecting officer to enforce  the
  collection  of  taxes  as provided in section nine hundred twenty-six of
  this chapter.