N.Y. Suffolk County Tax Act § 23: Notice of collection of taxes

§ 23. Notice of collection of taxes. Any person or corporation who is

the owner of, or liable to assessment on an interest in real property

within any town of such county may file with the receiver of taxes for

such town a notice stating his name, residence and post office address,

or in case of a corporation, its principal office, a description of the

premises with its number or other designation on the tax and assessment

roll, which notice shall be valid and continue in effect until cancelled

by such person or corporation. Such receiver of taxes shall within

twenty days after receiving any warrant for the collection of taxes and

assessments mail to each person or corporation filing such notice at the

post office therein stated a tax bill for all taxes and assessments upon

such real property included in such warrant; the receiver of taxes shall

likewise within the same period mail a tax and assessment bill for all

taxes and assessments upon real property assessed to any other taxpayer

whose address is known to the receiver or which by reasonable inquiry he

is able to ascertain. The expenses for postage, printing and stationery

required in sending such statements shall be a charge against the town.

The provisions of this section are for the benefit of taxpayers, and the

failure of such receiver of taxes to mail such tax and assessment bill

shall not invalidate such tax and assessment nor prevent the accrual of

any interest or penalty imposed for the non-payment of taxes and

assessments, nor prevent the sale of such property for the non-payment

of taxes and assessments as provided by law. No further notice than that

herein required shall be deemed necessary either in the case of property

owned by a resident or non-resident.