N.Y. Suffolk County Tax Act § 13-b: Payment of taxes by railroad and certain other corporations

§ 13-b. Payment of taxes by railroad and certain other corporations.

The clerk of the board of supervisors of Suffolk county need not

transmit to the county treasurer any statement of the tax levied against

any railroad corporation, telegraph, telephone or electric light line,

or gas company nor shall the county treasurer collect or receive the tax

levied against any such company in any town prior to the return of the

tax roll by the receiver, but all such taxes shall be payable to the

receiver within the period in which the tax and assessment roll is in

the receiver's custody. The receiver shall within ten days after

receiving the warrant for the collection of any tax against any such

corporation, mailed to such corporation at the address furnished by the

corporation for that purpose, or in default thereof to the address of

the principal office of the corporation according to the best

information obtainable by the receiver, a bill setting forth the

assessed valuation and the tax extended on the tax and assessment roll

for each tax levy against such corporation with the items thereof as

they appear on the tax and assessment roll. Such corporation may pay

such tax and assessment to the receiver at the time and subject to the

same privileges and penalties as provided by section thirteen of this

act, and after a return by the receiver to the county treasurer of any

such tax or assessment unpaid, the county treasurer shall collect the

same with such additional interest and penalties and in such manner as

is provided by law. The failure of a receiver to mail the notice shall

not invalidate the tax or assessment nor prevent the accrual of penalty,

interest or any remedy provided by law for the non-payment of the tax or

assessment.