§ 506. Tentative assessment roll; notice of completion. 1. On or
before the first day of May, the assessor or assessors of each city and
town shall complete the tentative assessment roll and make out a copy
thereof to be filed with one of their number or, if the assessors so
elect, with the town clerk, in the case of towns. The assessor or
assessors shall forthwith cause a notice, the contents of which are
prescribed by subdivision one of section five hundred twenty-six of this
article, to be published once in the official newspaper of such city or
town, or if no newspaper has been designated the official newspaper, in
a newspaper having general circulation in such city or town. In towns,
the assessors shall also forthwith cause a copy of the published notice
to be posted on the signboard maintained for the posting of legal
notices at the entrance of the town clerk's office pursuant to
subdivision six of section thirty of the town law. Every notice given
pursuant to this subdivision shall specify the date or dates and times
at which the board of assessment review shall meet to hear complaints
with respect to assessments.

2. After publication of the notice and until the fourth Tuesday of
May, the assessor or the town clerk, as the case may be, with whom the
roll is left shall make it available for public inspection as prescribed
by subdivision two of section five hundred twenty-six of this article.

3. When an original final assessment roll is prepared pursuant to
section five hundred sixteen of this title, the tentative assessment
roll shall be retained in the office of the assessor, or if the
assessors so elect, with the town clerk, in case of towns, as a public
record for a minimum of five years from the date of filing thereof.