N.Y. Real Prop. Tax Law § 555
The tax levying body of each municipal corporation other than a school district shall examine any final assessment roll properly before such body for its action, confirmation or review and shall make such changes in the descriptions of real property as may be necessary to render them sufficiently definite for the purpose of enforcement of collection of taxes by tax sale. If a sufficiently definite description cannot be obtained for the tax levy of the current year, the board shall cause the same to be obtained for the tax levy of the succeeding year. The real property shall not be taxed until such description is obtained, and it shall then be taxed for the year omitted in the manner provided for taxing omitted property.
N.Y. Real Prop. Tax. Law § 555