Section 115. Tax levy

The town clerk shall prepare and certify in duplicate
  a  copy of the annual budget as adopted by the town board, together with
  the estimates, if any, adopted pursuant to section two hundred two-a  of
  this  chapter.  The town clerk shall then affix to each such copy of the
  annual budget adopted by the town board, as part thereof, a copy of  the
  annual  budget  of each fire district located in whole or in part within
  the town as certified by the secretary of the fire district. Within five
  days thereof the town clerk shall deliver two copies of such  budget  to
  the  supervisor  of the town. The supervisor shall present the copies of
  the annual budget to the board of supervisors of  the  county  in  which
  such town is situated within ten days after his receipt thereof from the
  clerk  as  hereinabove provided. The board of supervisors shall levy and
  cause to be raised the amounts specified in said  annual  budget  to  be
  levied by tax or assessments, and such amounts shall be levied, assessed
  and  raised  by  tax  and assessments upon the real property of the town
  liable therefor, at the time and in the manner provided by law  for  the
  levy  of  state  and county taxes. The clerk of the board of supervisors
  shall cause  such  annual  budget  to  be  printed  in  the  journal  or
  proceedings  of  the  board  of  supervisors  except  that  the board of
  supervisors of any county by majority vote may authorize  the  clerk  to
  cause  a  summary,  recapitulation  or  abstract of such budget to be so
  printed.