N.Y. Real Property Tax Law § 984: Notice to non-residents in cities

§ 984. Notice to non-residents in cities. 1. Any person or

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

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

with the city clerk of the city a notice stating (a) his name, residence

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

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

same and requesting that statements of taxes be mailed to him. Such

notice shall be valid and continue in effect until cancelled by such

person or corporation.

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

warrants for the collection of any tax therein, furnish to the

collecting officer, a transcript of all notices so filed. Each such

collecting officer, within five days after the receipt of such

transcripts, shall mail to each person or corporation filing such

notice, at the post-office address stated therein, a statement of the

amount of taxes due on such property 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 tax 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 city 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.