N.Y. Real Property Tax Law § 1430: Statement of taxes to be mailed

§ 1430. Statement of taxes to be mailed. 1. The village treasurer

shall, immediately after the receipt of the tax roll and warrant, mail

statements of taxes in the same manner as provided in section nine

hundred twenty-two of this chapter for city and town collecting

officers.

1-a. The collecting officer shall further enclose with each such

statement a notice that any taxpayer who owns residential real property

consisting of no more than three family dwelling units and who is age

sixty-five or over or who is disabled is eligible for a third party

notification procedure if desired. Such notice shall state that any

eligible taxpayer wishing to participate in such procedure must

designate an adult third party to receive notification, that the

designated third party must consent to such notification, where the

appropriate application form may be obtained, and that an application

form must be filed with the collecting officer of the appropriate

municipal corporation no later than a specific date, as chosen by

resolution of the legislative body of such municipal corporation, which

date shall be no earlier than sixty days prior to the levy of taxes by

or on behalf of such municipal corporation. Duplicates of subsequent tax

bills and notices of unpaid taxes shall be mailed to such third party

until such time as the property owner or administrator or executor of

the estate of such property owner notifies the collecting officer in

writing that third party procedure should cease or until such time as a

change of ownership is indicated on the tax roll or the collecting

officer receives notice of a change of ownership pursuant to section

five hundred seventy-four of this chapter. The collecting officer shall

mail an application form to any eligible taxpayer who requests the same

and who includes a self-addressed, stamped envelope with such request.

2. The board of trustees may provide by resolution that the village

treasurer shall cause to be enclosed with the statement showing the

amount of tax due, a summary of the adopted budget and an explanation of

the computation of the tax rate.

3. Any person or corporation, who or which owns or has an interest in

real property in the village and is a non-resident thereof, may file

with the village clerk a description of such real property sufficient to

identify the same and the name and address of such person or, in the

case of a corporation, the name and the address of the principal office,

and thereafter a statement as above provided shall be mailed to each

such person or corporation.

The failure to mail any such statement, or failure of the addressee to

receive the same, shall not in any manner affect the validity of the

taxes or the interest imposed by law with respect thereto.