(b)(i) In addition, if the assessing unit maintains a website, then
within ten days of the filing of the tentative assessment roll, it shall
post a copy of such roll on its website, with a link thereto prominently
displayed on its home page, and shall not remove the same before the
final assessment roll has been filed. In lieu of posting a copy of such
roll on its website, the assessing unit may cause such copy to be posted
on the website of the county in which it is located for the same period
of time as otherwise required by this subdivision, provided that a link
thereto shall be prominently displayed on the website of the assessing
unit.
(ii) If the assessing unit does not maintain a website, then, within
ten days of the filing of the tentative assessment roll, it shall cause
a copy of such roll to be posted on the website of the county in which
it is located for the same period of time as otherwise required by this
subdivision.
(c) Within ten days of the filing of the final assessment roll, the
assessing unit shall cause a copy of such final roll to be posted either
on its own website or on the county's website, in the same manner and
subject to the same conditions as provided in paragraph (b) of this
subdivision.
2. Data files used in the preparation of a tentative assessment roll
or a posted tax roll, including a posted school tax roll, shall be
retained by the assessing unit, tax levying body or the municipal
corporation responsible for preparation of the roll, for a minimum of
three years from the date of the filing of that roll.
3. Each municipal corporation shall submit to the commissioner the
data files used to prepare its tax rolls and tax bills no later than ten
days after the annexation of the warrant for the collection of taxes for
the applicable fiscal year, or where no such warrant is annexed, no
later than ten days after the last date prescribed by law for the levy
of taxes of the applicable fiscal year, provided that if its tax rolls
or tax bills, or both, are prepared by a different governmental entity,
that entity shall be jointly responsible for submitting the applicable
data files to the commissioner.