N.Y. Suffolk County Tax Act § 77: Tax agent

§ 77. Tax agent. A mortgagee of lands situated in the county, who

resides out of it, may appoint an elector of the county as his tax

agent. Upon the presentation of such appointment to the county

treasurer, he shall file the same, and register the names and addresses

of such tax agents in a book to be kept by him for that purpose.