The board of assessors and the receiver of taxes of each town shall date the assessment-rolls and the tax levy receipts of their respective towns covering taxes and assessments assessed and levied each year and receipts for the payment thereof with both the year in which so assessed and levied and the next succeeding year, so that the assessment-roll of each town prepared in the year nineteen hundred thirty-five and required to be delivered as the tax and assessment-roll to the receiver of taxes therein on or before December first, nineteen hundred thirty-five, shall read "Assessment-roll 1935-1936" and the receipts for payment of the taxes and assessments therein shall read "1935-1936 Tax Levy Receipt," and the assessment-rolls and tax levy receipts thereafter prepared shall be dated and shall read correspondingly as herein required.
N.Y. Suffolk County Tax Act § 3-a