N.Y. Surrogate's Court Procedure Act § 1923: Fiduciary of a decedent to notify local assessor of disposition Whenever the fiduciary of a decedent or his successor shall direct, or ta...

§ 1923. Fiduciary of a decedent to notify local assessor of disposition

Whenever the fiduciary of a decedent or his successor shall direct, or

take part in or discover that his decedent's real property or any

interest therein has been transferred at or following such decedent's

death, he shall forthwith investigate and discover the nature of such

transfer and file a written notice of such disposition or transfer with

the local assessing officer and the local tax office of the locality

wherein such property is located. Such notice shall contain the name and

last known legal address of the decedent, the location and legal

description of the property, if known, and the name and address of the

transferee.