N.Y. Vill. Law § 17-1734

§ 17-1734 Town assessment-roll official. The assessment-roll prepared\nby the board of assessors of such a town shall be the official\nassessment-roll for the town and each special tax district and school\ndistrict or portion thereof, so far as it relates to property lying\nwithin the limits of such town. The assessment-roll shall be prepared in\nduplicate and after revision and correction both rolls shall be\ndelivered to the supervisor of the town. The town board may publish or\ncause to be published the assessment-roll in whole or in part.\n