N.Y. Real Property Tax Law § 982: Notice to non-residents in towns

§ 982. Notice to non-residents in towns. 1. Any person or

corporation, who or which owns or has an interest in real property

liable to taxation in a town and is a non-resident thereof, may file

with the town clerk thereof a notice stating (a) his name, residence and

post-office address, or in case of a corporation, its principal office,

(b) a description of the property sufficient to identify the same and

(c) if situated in a village or school district, the name of each

village and number and designation of each school district, and

requesting that statements of all town, village and school taxes be

delivered to him by registered mail. Such notice shall be valid and

continue in effect until cancelled by such person or corporation.

2. The town clerk shall, within five days after the delivery of the

warrants for the collection of taxes in the town, village and school

district, respectively, in which such real property is situated, furnish

the collecting officer thereof with a transcript of all notices so

filed. Each such collecting officer shall, within five days after the

receipt of such transcript, send by registered mail to each person or

corporation filing such notice, at the post-office address stated

therein, a statement of the amount of taxes due and the times and places

at which the same may be paid.

3. If the statement is not furnished as herein provided, no fee,

penalty or interest shall be charged for the collection of any taxes

with respect to which the statement was not sent, provided the tax is

paid before the collecting officer makes his return of unpaid taxes.

4. The town clerk shall be entitled to receive a fee of one dollar

from each person or corporation filing a notice pursuant to this

section, which shall be payment in full for all services rendered

hereunder. The expenses for postage, printing and stationery required

in sending such statements by town, village or school district

collecting officers shall be a charge on the town, village or school

district as the case may be, except that the expense of registering the

statements shall be added to the taxes due.