N.Y. Real Property Tax Law § 1338: Statement of taxes to be mailed

§ 1338. Statement of taxes to be mailed. 1. Upon receipt of the tax

roll and warrant, the collecting officer shall mail to each owner of

property listed thereon, a statement of taxes as provided by law.

2. Such statement shall recite that such owner may elect, pursuant to

section thirteen hundred forty of this article, to pay the taxes set

forth in the statement in installments as provided in the local law

enacted by the county pursuant to section nine hundred seventy-two of

this chapter.

In addition, such statement shall clearly disclose the due dates for

payment of such installments without interest and penalties.