N.Y. Real Prop. Tax Law § 1410

§ 1410. Verification and filing of assessment roll; notice thereof. 1.\nWhen the assessment roll has been changed after the hearing and\ndetermination of all complaints as provided in section fourteen hundred\neight of this chapter, the assessors, or a majority of them, shall\nseverally make, subscribe and attach to such roll, or file therewith in\naccordance with the provisions of section fifteen hundred eighty-four of\nthis chapter, an oath in substantially the same form required of town\nassessors by section five hundred fourteen of this chapter.\n 2. The completed and verified assessment roll shall be filed with the\nvillage clerk on or before the first day of April or such other date as\nmay be applicable pursuant to section 5-510 of the village law. The\nvillage clerk shall cause a notice of such filing to be published at\nleast once in the official newspaper within fifteen days, specifying the\ndate of filing and stating that the roll will remain on file subject to\ninspection for fifteen days from the date of the notice.\n