N.Y. Town Law § 115

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