§ 11. Extension of taxes by supervisor. The supervisor of each town
shall on or before the first day of December in each year extend or
cause to be extended upon the assessment roll of the town the taxes,
assessments or other charges to be levied and assessed against the
taxable persons and property on said roll as fixed and determined by the
board of supervisors or other competent authority; and the cost thereof
shall be a town charge. Such extension shall be made in totals or items
as shall be requisite to conform to the form of the assessment roll as
prescribed by the board of supervisors as hereinbefore provided, and
there shall be inserted in the roll a tabular statement of the total
assessed valuation in each tax district, the amount of taxes and
assessments to be raised and the tax rate therein. Such tabular
statement shall also be printed or stamped in full upon the tax bills or
on separate sheets as the board of supervisors may direct, and shall be
distributed by the receiver to the taxpayers with the tax bills. In any
town having one or more mechanical tax extension machines, the tax bills
may be made by the supervisor at the time of extending taxes,
assessments and other charges on the tax roll of the town.