New York Laws
Article 8 - Finances
115 - Tax Levy.

§ 115. Tax levy. The town clerk shall prepare and certify in duplicate
a copy of the annual budget as adopted by the town board, together with
the estimates, if any, adopted pursuant to section two hundred two-a of
this chapter. The town clerk shall then affix to each such copy of the
annual budget adopted by the town board, as part thereof, a copy of the
annual budget of each fire district located in whole or in part within
the town as certified by the secretary of the fire district. Within five
days thereof the town clerk shall deliver two copies of such budget to
the supervisor of the town. The supervisor shall present the copies of
the annual budget to the board of supervisors of the county in which
such town is situated within ten days after his receipt thereof from the
clerk as hereinabove provided. The board of supervisors shall levy and
cause to be raised the amounts specified in said annual budget to be
levied by tax or assessments, and such amounts shall be levied, assessed
and raised by tax and assessments upon the real property of the town
liable therefor, at the time and in the manner provided by law for the
levy of state and county taxes. The clerk of the board of supervisors
shall cause such annual budget to be printed in the journal or
proceedings of the board of supervisors except that the board of
supervisors of any county by majority vote may authorize the clerk to
cause a summary, recapitulation or abstract of such budget to be so
printed.

Structure New York Laws