N.Y. Real Property Tax Law § 904 (2026)

§ 904. Warrant; tax roll. 1. Not later than the thirty-first day of
December in each year, the county legislative body shall annex to or, in
the case of assessment rolls prepared in accordance with the provisions
of article fifteen-C of this chapter, file with the assessment roll of
each city and town a warrant, bearing the seal of the board and signed
by the chairman and clerk thereof, authorizing and directing the
collecting officer of the city or town to collect, not later than the
following April first, from the several persons and corporations named
on such roll, the amounts listed opposite their respective names,
together with any interest or penalties thereon prescribed by law. The
assessment roll of each city and town shall, at the time the warrant is
annexed thereto, or filed therewith, become the tax roll thereof and it
or a certified copy thereof shall be delivered to the collecting officer
not later than the thirty-first day of December in each year.
  2.  The warrant shall further direct the payment of all amounts
collected not later than one week from the date of expiration of the
warrant, in the case of a collecting officer of a city, to the treasurer
of the county and in the case of a collecting officer of a town (a) to
the supervisor thereof, an amount equal to the sum levied for town
purposes and such other amounts as may be required by law to be paid to
the supervisor and (b) to the county treasurer, the residue of the
amount collected.
  3.  If the amounts levied for a special purpose in a city or town are
required by law to be paid to any person other than those named in this
section, the warrant shall be varied accordingly.
  4.  The warrant shall authorize the collecting officer to enforce the
collection of taxes as provided in section nine hundred twenty-six of
this chapter.