The assessment rolls to be prepared by the assessors of the towns of Suffolk county shall provide for the separate description of each separately assessed parcel of real estate, each special franchise, and shall contain such columns and other matter, requisite to the provisions of this chapter and the tax law applicable thereto, as shall be prescribed by the board of supervisors, subject to the approval of the tax commission, and the board of supervisors may prescribe regulations for the convenient grouping, assessing and taxation of subdivided lands which shall be observed by the assessors.
N.Y. Suffolk County Tax Act § 1