N.Y. Real Property Tax Law § 981: Tax statements to include notice of arrears

§ 981. Tax statements to include notice of arrears. 1. Notwithstanding

any general, special or local law, if at the time of the preparation of

a statement of taxes, the real property to which the statement relates

is subject to a delinquent tax, the statement of taxes shall include a

legend in substantially the following form:

"Taxes from one or more prior levies remained due and owing when

this statement of taxes was prepared. Payment of the arrears

should be made to (insert name, address and telephone number of

the enforcing officer, or, if the delinquent tax lien has been

sold pursuant to title five of article eleven of this chapter,

insert name, address and telephone number of the purchaser or

its collection agent). To determine the amount in arrears,

contact that office. Continued failure to pay all of the taxes

levied against the property will result in your loss of the

property."

2. Upon the request of the collecting officer, a list identifying the

parcels to which this provision applies shall be furnished annually to

the collecting officer by the enforcing officer, as defined by section

eleven hundred two of this chapter, no later than the thirtieth day

prior to the last date prescribed by law for the mailing of a statement

of taxes. In lieu of providing such a list, the enforcing officer may

furnish a copy of the list of delinquent taxes filed pursuant to section

eleven hundred twenty-two of this chapter, if available.

3. Failure to include such a legend shall not invalidate any tax or

prevent the enforcement of the same as provided by law.

4. The provisions of this section shall not apply to tax statements

prepared by the collecting officer of a school district or a village for

which the county enforces delinquent taxes pursuant to section fourteen

hundred forty-two of this chapter.