§ 241. Notice by collector or receiver of taxes; return of assessment
roll. Each town tax collector or receiver of taxes and assessments, upon
receiving an assessment roll and warrant, shall forthwith cause notice
of the reception thereof to be published at least once in the official
paper and to be posted on the sign-board of the town maintained pursuant
to subdivision six of section thirty of this chapter, specifying the
place where and the time when the assessments may be paid to him. Within
ten days after the last day specified in the warrant for the payment of
the assessments in whole or in part, the town tax collector or receiver
of taxes and assessments shall deliver the assessment roll or, upon
mutual agreement, the data file therefor, as provided in article
fifteen-C of the real property tax law, to the supervisor of the town,
indicating the several parcels of land for which assessments shall have
been paid in full, or in part, and the parcels of land for which no part
of such assessments shall have been paid, and he shall at the same time
account for and pay over to the supervisor all moneys so collected.