N.Y. Real Prop. Tax Law § 555

§ 555. Changes in descriptions of real property on final assessment\nrolls. The tax levying body of each municipal corporation other than a\nschool district shall examine any final assessment roll properly before\nsuch body for its action, confirmation or review and shall make such\nchanges in the descriptions of real property as may be necessary to\nrender them sufficiently definite for the purpose of enforcement of\ncollection of taxes by tax sale. If a sufficiently definite description\ncannot be obtained for the tax levy of the current year, the board shall\ncause the same to be obtained for the tax levy of the succeeding year.\nThe real property shall not be taxed until such description is obtained,\nand it shall then be taxed for the year omitted in the manner provided\nfor taxing omitted property.\n