(b) A statement of the taxes on real property in each city and town so rejected, including the amount of fees and interest thereon, shall be forwarded by the county treasurer to the mayor of the city or the supervisor of the town in which such real property was assessed. Such mayor or supervisor shall add to the current assessment roll of the city or town in which the real property is situated, an accurate description of such real property, the assessment thereof, the correct amount of taxes due thereon, the tax of each year and each different tax set out separately, stating that it is a revised assessment. The county legislature shall direct the collection of such taxes so added to the assessment roll and they shall be considered the taxes of the year in which the description is perfected. If such tax be not levied upon such real property as herein required, the county legislature shall cause the same, with the amount of fees and interest thereon, to be levied upon the city or town in which originally assessed, and collected with the other taxes of the same year. 3. The provisions of subdivisions one and two of this section shall also apply to returns and accounts of arrears transmitted by a village board of trustees to a county treasurer pursuant to the provisions of subdivision four of section fourteen hundred thirty-six of this chapter. Any amounts to be charged back to a village pursuant to this section shall be withheld by the county treasurer from any moneys which shall become payable by him to such village by reason of taxes which shall thereafter be returned to him as uncollected by such village.