Section 900. Levy and extension of taxes

1. Not later than the thirty-first
  day  of  December  in each year, the board of supervisors of each county
  shall levy the taxes for the county upon the basis of the full valuation
  of the taxable real property determined in accordance with title one  or
  title two of article eight of this chapter and shall enter in a separate
  column  on  the  assessment  roll  of  each  city  and town opposite the
  assessment of each parcel of real property, the amount to be paid  as  a
  tax thereon.
    2. The county legislative body may at the expense of the county employ
  such person or persons as may be deemed necessary to extend the taxes on
  the final assessment rolls forwarded to it pursuant to the provisions of
  section five hundred sixteen of this chapter.
    3.  When  taxes  are  extended on final assessment rolls by the county
  pursuant to subdivision two of this section, a copy of  such  assessment
  rolls  with  taxes  extended  shall  be  prepared  and  returned  to the
  appropriate city or town clerk where it shall be retained  as  a  public
  record for a minimum of five years from the date the taxes were extended
  thereon.   Notwithstanding any law to the contrary, and except in a city
  having a population of five million or more, where a city extends  taxes
  on  behalf  of a county, the city, shall retain a copy of the assessment
  roll with taxes extended as a public record for a minimum of five  years
  from the date the taxes were extended thereon.