The supervisor of each town shall complete the extension of taxes and assessments upon the assessment roll and file with the board of supervisors on or before the first day of December in each year a certificate thereof in such form as the board of supervisors may prescribe and furnish. Such assessment roll shall, when the warrant is annexed thereto, become the tax and assessment roll of said town and of each school district and other tax districts therein.
N.Y. Suffolk County Tax Act § 12