§ 1406. Verification and completion of tentative assessment roll;
notice thereof. 1. When the tentative assessment roll has been prepared,
the assessors or a majority of them, shall severally make, subscribe and
attach to such roll, or file therewith in accordance with the provisions
of section fifteen hundred eighty-four of this chapter, an oath in
substantially the same form required of town assessors by section five
hundred five of this chapter.

2. On or before the first day of February or such other date as may be
applicable pursuant to section 5-510 of the village law, the assessors
shall complete the assessment roll and file such roll in duplicate with
the clerk of the village; provided, however, that if such clerk collects
taxes for the village a duplicate roll need not be so filed.

3. On or before the eighth day of February or such other date as may
be applicable pursuant to section 5-510 of the village law, the clerk of
each village shall cause a notice, the contents of which are hereinafter
set forth, to be published in the official newspaper of the village.

4. Such notice shall state that the assessors have completed the
assessment roll, that a copy thereof has been filed with the village
clerk where it may be seen and examined by any person during business
hours until the third Tuesday of the month and that on that day the
board of review will meet to hear complaints in relation to assessments
at a specified time and place for at least four consecutive hours.

5. After publication of the notice and until such third Tuesday, the
village clerk shall make the assessment roll available for public
inspection.

6. The village assessors shall maintain an inventory of all the real
property located therein including the names of the owners thereof and
complete an annual update thereto on or before the first day of January
or such other date as may be applicable pursuant to section 5-510 of the
village law. The physical characteristics of real property included in
such inventory shall constitute a public record and be available for
public inspection and copying in accordance with paragraph (b) of
subdivision two of section eighty-seven of the public officers law
except as provided in paragraphs (d) and (f) of subdivision two of
section eighty-seven of the public officers law. Disclosure of the
inventory data shall not be considered an unwarranted invasion of
personal privacy as defined in subdivision two of section eighty-nine of
the public officers law.