N.Y. Real Property Tax Law § 986: Receipts for taxes

§ 986. Receipts for taxes. 1. The collecting officer shall upon

request or by notice on the tax bill of a person paying a tax, deliver,

forward by mail, or, subject to the provisions of section one hundred

four of this chapter, transmit electronically a receipt to such person

specifying the date of such payment, the name of such person, the

description of the property as shown on the tax roll, the name of the

person to whom the same is assessed, the amount of such tax and the date

of delivery to such officer of the tax roll on account of which such tax

was paid, except that the collecting officer of the city of New York

shall not be required to give such a receipt unless payment of a tax is

made in money or unless the person paying the tax makes a request

therefor in writing. Nothing contained in this subdivision shall prevent

the collecting officer from delivering, forwarding by mail, or

transmitting electronically a receipt to any person paying a tax who

does not request such a receipt or make a proper notation on the tax

bill. Provided, however, if a tax is paid by a mortgage investing

institution pursuant to title three-A of this article, a receipt for

each paid tax bill shall be delivered, mailed, or transmitted

electronically to the mortgagor pursuant to the provisions of section

nine hundred fifty-five of this article.

2. The comptroller shall prescribe the form of such receipts and they

shall be furnished to the town collecting officer by the board of

supervisors at the expense of the county; to the city collecting officer

by the council at the expense of the city; to the village collecting

officer by the village trustees at the expense of the village; to the

school collecting officer by the school authorities at the expense of

the school district. The expense of mailing receipts shall be a charge

against the appropriate city, town, village or school district.

3. At the time of giving such a receipt the collecting officer shall

retain a copy thereof which shall be subject to public inspection and

shall be filed with his return to the county treasurer or such officer

or board to which he makes his return.

4. The governing body of any municipal corporation, may by ordinance

or resolution require the use by the collecting officer of a mechanical

receipting device containing locked-in records of receipts approved by

the state comptroller in those municipal corporations whose accounts the

state comptroller has power to audit and in other municipal corporations

by the city comptroller thereof, in lieu of the receipts required by

this section. Such locked-in records of receipts shall be removed daily

from such device by the collecting officer, or by a designated

subordinate authorized to do so by the collecting officer in writing,

and when removed, they shall be kept in consecutive and chronological

order securely fastened in a book or bound volume. It shall be the duty

of the governing body of such municipal corporation to provide such

receipting device and records at the expense of such municipal

corporation. After such system is installed and until such action is

rescinded by like ordinance or resolution, the collecting officer shall

use such device only while giving receipts for taxes paid to him.