N.Y. Suffolk County Tax Act § 26: Return by receivers of taxes of unpaid taxes

§ 26. Return by receivers of taxes of unpaid taxes. 1. Each receiver

of taxes shall on or before June fifteenth in each year make return to

the county treasurer of all unpaid taxes and assessments on the tax and

assessment roll annexed to his warrant, which he shall not have been

able to collect, verified by his affidavit as below provided, and upon

the verification thereof by the county treasurer he shall be credited

with the amount of such account. The return shall consist of the tax and

assessment roll and warrant together with the affidavit of the receiver

of taxes that the taxes and assessments therein appearing not marked

paid remain unpaid.

2. After making said return and before July first in each year, each

receiver of taxes shall mail a notice to each person whose name appears

on said tax and assessment roll as the owner or occupant of or party in

interest in a parcel or parcels of real property contained therein on

which taxes or assessments appear not marked paid, at the address set

forth in said tax and assessment roll. Said notice shall be

substantially as follows: "The records of this office indicate that you

have neglected to pay the taxes levied against real property assessed to

you for the current tax year. You are hereby notified that pursuant to

law the tax rolls have been returned to the county treasurer and that

unless the unpaid taxes, plus interest and penalties, are paid prior to

the publication of the tax sale lists which will occur soon after

September first next, the tax lien against your real property will be

advertised for sale in the following newspapers designated to publish

tax sale lists this year, to wit: (names of papers), and such tax lien

will be sold pursuant to such advertisement. For further information you

must communicate with the county treasurer at Riverhead, New York,

giving him your name and address and a brief description of your real

property including map and lot number, if any.