§ 12. Filing certificate with board of supervisors. The supervisor of\neach town shall complete the extension of taxes and assessments upon the\nassessment roll and file with the board of supervisors on or before the\nfirst day of December in each year a certificate thereof in such form as\nthe board of supervisors may prescribe and furnish. Such assessment roll\nshall, when the warrant is annexed thereto, become the tax and\nassessment roll of said town and of each school district and other tax\ndistricts therein.\n
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