N.Y.C. Admin. Code § 11-303: § 11-303 Arrears to be provided for in assessment rolls.

There shall be ruled in the yearly assessment rolls of the taxes in each section or ward, a column headed "arrears," in which the commissioner of finance or his or her designee shall annually before any taxes for the year are collected, cause to be entered the word "arrears" opposite to the ward, lot, town, block and map numbers on which any arrears of taxes, sewer rents, sewer surcharges or water rents, and interest and penalties thereon shall be due, or on which any assessment and interest and penalties thereon shall remain unpaid which was due or confirmed one month prior to the first of July, then last past.