ยง 240. Delivery of roll to collector; warrant for collection. 1. When
the assessment roll shall have been finally approved and adopted by the
town board, the board shall annex thereto a warrant which shall be
signed by the supervisor and countersigned by the town clerk commanding
the town tax collector or the receiver of taxes and assessments to
collect from the several persons named therein the sum or sums opposite
their respective names and to pay the same to the supervisor of the
town.
2. Notwithstanding the provisions of subdivision one of this section,
when the assessment roll is prepared by means of electronic data
processing equipment, the warrant may be filed therewith, in accordance
with the provisions of article fifteen-C of the real property tax law.
3. The warrant so annexed to or filed with the assessment roll shall
prescribe that the assessments therein may be paid in whole or in part
without fee or penalty on or before a date to be specified therein which
shall be not less than thirty nor more than one hundred eighty days from
the date of the warrant.
Structure New York Laws
Article 15 - Financing of Public Improvements
231 - Permanent Financing of District and Special Improvements.
231-A - Permanent Financing of District Improvements to Be Paid From General Taxation.
232 - Permanent Financing of General Improvements.
234 - Disposition of Proceeds of Bonds, Notes or Certificates.
235 - Accounts to Be Kept With Each Improvement.
236 - Completion of Improvements.
237 - Preparation of Assessment-Roll for Certain Improvements.
238 - Assessment of Property Partly in District.
239 - Completion of Roll and Hearing.
240 - Delivery of Roll to Collector; Warrant for Collection.
241 - Notice by Collector or Receiver of Taxes; Return of Assessment Roll.
242 - Assessments Payable in Installments.
243 - Collection of Annual Installments of Assessments.
244 - Correction of Assessments.