§ 900. Levy and extension of taxes. 1. Not later than the thirty-first
day of December in each year, the board of supervisors of each county
shall levy the taxes for the county upon the basis of the full valuation
of the taxable real property determined in accordance with title one or
title two of article eight of this chapter and shall enter in a separate
column on the assessment roll of each city and town opposite the
assessment of each parcel of real property, the amount to be paid as a
tax thereon.

2. The county legislative body may at the expense of the county employ
such person or persons as may be deemed necessary to extend the taxes on
the final assessment rolls forwarded to it pursuant to the provisions of
section five hundred sixteen of this chapter.

3. When taxes are extended on final assessment rolls by the county
pursuant to subdivision two of this section, a copy of such assessment
rolls with taxes extended shall be prepared and returned to the
appropriate city or town clerk where it shall be retained as a public
record for a minimum of five years from the date the taxes were extended
thereon. Notwithstanding any law to the contrary, and except in a city
having a population of five million or more, where a city extends taxes
on behalf of a county, the city, shall retain a copy of the assessment
roll with taxes extended as a public record for a minimum of five years
from the date the taxes were extended thereon.