New York Town Code § 240

Delivery of roll to collector; warrant for collection
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§ 240. Delivery of roll to collector; warrant for collection.  1. When\nthe assessment roll shall have been finally approved and adopted by the\ntown board, the board shall annex thereto a warrant which shall be\nsigned by the supervisor and countersigned by the town clerk commanding\nthe town tax collector or the receiver of taxes and assessments to\ncollect from the several persons named therein the sum or sums opposite\ntheir respective names and to pay the same to the supervisor of the\ntown.\n  2. Notwithstanding the provisions of subdivision one of this section,\nwhen the assessment roll is prepared by means of electronic data\nprocessing equipment, the warrant may be filed therewith, in accordance\nwith the provisions of article fifteen-C of the real property tax law.\n  3. The warrant so annexed to or filed with the assessment roll shall\nprescribe that the assessments therein may be paid in whole or in part\nwithout fee or penalty on or before a date to be specified therein which\nshall be not less than thirty nor more than one hundred eighty days from\nthe date of the warrant.\n

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