§ 1400. Date of taxable status. Real property shall be assessed for village purposes according to its condition and ownership as of the first day of January or such other date as may be applicable pursuant to section 5-510 of the village law.
§ 1410. Verification and filing of assessment roll; notice thereof. 1. When the assessment roll has been changed after the hearing and determination of all complaints as provided in section fourteen hundred eight of this chapter, the assessors, or a majority of them, shall severally make, subscribe and attach to such roll, or file therewith […]
§ 1412. Retention of assessment roll. A copy of the final assessment roll shall be retained in the office of the village clerk as a public record for a minimum of ten years from the date of completion thereof.
