N.Y. Second Class Cities Law § 161: Description of premises

§ 161. Description of premises. In the assessment of any lands in the

city for any purpose, it shall be sufficient to state the name of one of

the owners of such lands if the owner or owners or any of them be

residents of the city and known to the assessors; if the owner or owners

be unknown to the assessors or if they be nonresidents and the ownership

is unknown to the assessors, then the assessment may be designated

unknown, and there shall be stated the number of the lot and the block,

if subdivided into lots and blocks and so designated upon the city map

last adopted by the common council, or the number of the lot or farm

lot, if not so subdivided into blocks and lots and so designated, and

also the street and number of any building thereon; but if the land be

vacant or the building thereon be not numbered, then the name of the

street on which it fronts and a brief description of the premises shall

be given. In case no inhabited building be on the land and the residence

of the owner be unknown, such owner may be designated as unknown. No

assessment hereafter made in said city shall be held to be invalid

because the same may be made out in terms against owner or owners

unknown or the estate of a deceased person, naming such person, or the

executor, administrator, heirs or devisees of a deceased person, naming

such person, or any of them or against a company or a firm name, or

against a person in whom is the record title, though not the actual

title of the property, or for any cause arising through ignorance or

mistake as to the names of the owner or owners of the property assessed,

whether individually or a corporation, provided such property is

sufficiently described on the assessment-rolls to reasonably identify

and indicate to a person familiar with the same the particular property

which it was intended to assess. Every assessment-roll shall be

considered as referring to the last adopted map, unless it be otherwise

stated therein.