New York Assessment Rolls; Preparation And Delivery.
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§ 1514. Assessment rolls; preparation and delivery. 1. Commencing
immediately after the close of the period for public inspection and
examination of the books of annual record of the assessed valuation of
real estate, the commissioner shall cause to be prepared, from such
books, assessment rolls for each borough in such manner as shall be
provided by law.
2. As soon as such rolls are completed, the commissioner shall annex
to each of such rolls a certificate that the same is correct in
accordance with the entries and corrected entries in the several books
of annual record. The rolls so certified must, on or before the
twentieth day of June in each year, be delivered by the commissioner to
the council.