§ 1420. Levy and extension of taxes. 1. On or before the fifteenth day of May or such other date as may be applicable pursuant to section 5-510 or section 17-1729 of the village law, the board of trustees shall levy the tax for the ensuing fiscal year.
2. After the board of trustees shall have determined the amount of the tax to be levied but before the actual levy thereof, such board may direct the clerk to extend and carry out upon the roll the amount to be levied against each parcel of real property shown thereon, and when so directed it shall be the duty of the clerk so to do prior to the time required by law for such levy.
3. If by reason of an actual or alleged error or defect in the assessment roll of the last preceding year, any taxes or special assessments authorized and intended to be levied thereby have not been paid the amount thereof shall be levied upon the same property upon the assessment roll of the current year.
4. The tax roll shall be made in duplicate, unless the clerk is charged with the collection of taxes. Upon completion of the tax roll the clerk shall endorse thereon the date of completion. The completed tax roll shall be presumptive evidence of the facts stated therein.
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal insurance products you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with access to legal services through a network of provider law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our provider law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your provider law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal insurance products, and access to the LegalFix network of provider law firms are subject to the LegalFix Terms of Service and Privacy Policy.
