§ 12. Filing certificate with board of supervisors. The supervisor of
each town shall complete the extension of taxes and assessments upon the
assessment roll and file with the board of supervisors on or before the
first day of December in each year a certificate thereof in such form as
the board of supervisors may prescribe and furnish. Such assessment roll
shall, when the warrant is annexed thereto, become the tax and
assessment roll of said town and of each school district and other tax
districts therein.