N.Y.C. Admin. Code § 28-204.6.3: § 28-204.6.3 Notice.

A notice, stating the amount due and the nature of the charge, shall be mailed by the department of finance to the last known address of the person whose name appears on the records of the department of finance as being the owner or agent of the property or as the person designated by the owner to receive tax bills or, where no name appears, to the property, addressed to either the "owner" or the "agent."