New York § 278 - 278Statement by clerk of board of supervisors
Full text of New York New York Consolidated Laws § 278 — 278Statement by clerk of board of supervisors, with citation guidance and answers to common questions.
§ 278. 278Statement by clerk of board of supervisors
§ 278. Statement by clerk of board of supervisors. The clerk of the board of supervisors of each county shall, on or before the first day of January of each year, transmit to the state comptroller and the commissioner of transportation a statement, signed and verified by the chairman of the board, and certified by the clerk, which shall state the name of each town, the assessed valuation of real property, and the assessed valuation of personal property, each separately, in the towns outside incorporated villages, and the amount of tax levied therein, together with the tax rate for the repair and improvement of highways, including sluices, culverts and bridges having a span of less than five feet. The towns' valuation of real property to be used in such statement shall be the valuation thereof, as it appears upon the assessment-roll for the year of the levy.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 278
What does New York Consolidated Laws § 278 cover?
Section 278 ("278Statement by clerk of board of supervisors") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New York § 278?
A common citation format is "New York Consolidated Laws § 278" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New York law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.
How does New York § 278 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New York.