New York Laws
Article 10 - Finances
278 - Statement by Clerk of Board of Supervisors.

ยง 278. Statement by clerk of board of supervisors. The clerk of the
board of supervisors of each county shall, on or before the first day of
January of each year, transmit to the state comptroller and the
commissioner of transportation a statement, signed and verified by the
chairman of the board, and certified by the clerk, which shall state the
name of each town, the assessed valuation of real property, and the
assessed valuation of personal property, each separately, in the towns
outside incorporated villages, and the amount of tax levied therein,
together with the tax rate for the repair and improvement of highways,
including sluices, culverts and bridges having a span of less than five
feet. The towns' valuation of real property to be used in such statement
shall be the valuation thereof, as it appears upon the assessment-roll
for the year of the levy.