Section 1. Assessment rolls. The assessment rolls to be prepared by
the assessors of the towns of Suffolk county shall provide for the
separate description of each separately assessed parcel of real estate,
each special franchise, and shall contain such columns and other matter,
requisite to the provisions of this chapter and the tax law applicable
thereto, as shall be prescribed by the board of supervisors, subject to
the approval of the tax commission, and the board of supervisors may
prescribe regulations for the convenient grouping, assessing and
taxation of subdivided lands which shall be observed by the assessors.