N.Y. High. Law § 278

§ 278. Statement by clerk of board of supervisors. The clerk of the\nboard of supervisors of each county shall, on or before the first day of\nJanuary of each year, transmit to the state comptroller and the\ncommissioner of transportation a statement, signed and verified by the\nchairman of the board, and certified by the clerk, which shall state the\nname of each town, the assessed valuation of real property, and the\nassessed valuation of personal property, each separately, in the towns\noutside incorporated villages, and the amount of tax levied therein,\ntogether with the tax rate for the repair and improvement of highways,\nincluding sluices, culverts and bridges having a span of less than five\nfeet. The towns' valuation of real property to be used in such statement\nshall be the valuation thereof, as it appears upon the assessment-roll\nfor the year of the levy.\n