Section 240. Delivery of roll to collector; warrant for collection  


Latest version.
  • 1. When
      the  assessment roll shall have been finally approved and adopted by the
      town board, the board shall annex  thereto  a  warrant  which  shall  be
      signed  by the supervisor and countersigned by the town clerk commanding
      the town tax collector or the  receiver  of  taxes  and  assessments  to
      collect  from the several persons named therein the sum or sums opposite
      their respective names and to pay the same  to  the  supervisor  of  the
      town.
        2.  Notwithstanding the provisions of subdivision one of this section,
      when the assessment  roll  is  prepared  by  means  of  electronic  data
      processing  equipment, the warrant may be filed therewith, in accordance
      with the provisions of article fifteen-C of the real property tax law.
        3. The warrant so annexed to or filed with the assessment  roll  shall
      prescribe  that  the assessments therein may be paid in whole or in part
      without fee or penalty on or before a date to be specified therein which
      shall be not less than thirty nor more than one hundred eighty days from
      the date of the warrant.