N.Y. Real Prop. Tax Law § 1582

§ 1582. Form of rolls; delivery. 1. Assessment rolls and tax rolls may\nbe prepared by means of electronic data processing, and may be prepared\nin any form which can be made readily available in legible form. If an\nassessment roll or tax roll is machine readable only, the office in\nwhich that roll is filed must have a sufficient number of machines to\nensure ready public access and the staff to assist the public in use of\nthe machines, whenever the roll is required by law to be available for\npublic inspection.\n 2. Where a provision of law requires the delivery of an assessment\nroll or tax roll and there is agreement between the recipient and the\nperson or body responsible for the delivery, the data file which\nincludes the information necessary to the preparation of the roll may\nbe delivered in lieu of the document itself.\n