New York Consolidated Laws, Highway Law - HAY § 278. Statement by clerk of board of supervisors

The clerk of the board of supervisors of each county shall, on or before the first day of January of each year, transmit to the state comptroller and the commissioner of transportation a statement, signed and verified by the chairman of the board, and certified by the clerk, which shall state the name of each town, the assessed valuation of real property, and the assessed valuation of personal property, each separately, in the towns outside incorporated villages, and the amount of tax levied therein, together with the tax rate for the repair and improvement of highways, including sluices, culverts and bridges having a span of less than five feet.  The towns' valuation of real property to be used in such statement shall be the valuation thereof, as it appears upon the assessment-roll for the year of the levy.