The assessment-roll prepared by the board of assessors of such a town shall be the official assessment-roll for the town and each special tax district and school district or portion thereof, so far as it relates to property lying within the limits of such town. The assessment-roll shall be prepared in duplicate and after revision and correction both rolls shall be delivered to the supervisor of the town. The town board may publish or cause to be published the assessment-roll in whole or in part.
New York Legal Code