278 – Statement by Clerk of Board of Supervisors.

§  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.