2006 New York Code - Statement Of Taxes To Be Mailed.

 
    §  1430.  Statement  of  taxes  to be mailed. 1. The village treasurer
  shall, immediately after the receipt of the tax roll and  warrant,  mail
  statements  of  taxes  in  the  same  manner as provided in section nine
  hundred  twenty-two  of  this  chapter  for  city  and  town  collecting
  officers.
    1-a.  The  collecting  officer  shall  further  enclose with each such
  statement a notice that any taxpayer who owns residential real  property
  consisting  of  no  more than three family dwelling units and who is age
  sixty-five or over or who is disabled is  eligible  for  a  third  party
  notification  procedure  if  desired.  Such  notice shall state that any
  eligible  taxpayer  wishing  to  participate  in  such  procedure   must
  designate  an  adult  third  party  to  receive  notification,  that the
  designated third party must consent  to  such  notification,  where  the
  appropriate  application  form  may be obtained, and that an application
  form must be filed  with  the  collecting  officer  of  the  appropriate
  municipal  corporation  no  later  than  a  specific  date, as chosen by
  resolution of the legislative body of such municipal corporation,  which
  date  shall  be no earlier than sixty days prior to the levy of taxes by
  or on behalf of such municipal corporation. Duplicates of subsequent tax
  bills and notices of unpaid taxes shall be mailed to  such  third  party
  until  such  time  as the property owner or administrator or executor of
  the estate of such property owner notifies  the  collecting  officer  in
  writing  that third party procedure should cease or until such time as a
  change of ownership is indicated on  the  tax  roll  or  the  collecting
  officer  receives  notice  of  a change of ownership pursuant to section
  five hundred seventy-four of this chapter. The collecting officer  shall
  mail  an application form to any eligible taxpayer who requests the same
  and who includes a self-addressed, stamped envelope with such request.
    2. The board of trustees may provide by resolution  that  the  village
  treasurer  shall  cause  to  be  enclosed with the statement showing the
  amount of tax due, a summary of the adopted budget and an explanation of
  the computation of the tax rate.
    3. Any person or corporation, who or which owns or has an interest  in
  real  property  in  the  village and is a non-resident thereof, may file
  with the village clerk a description of such real property sufficient to
  identify the same and the name and address of such  person  or,  in  the
  case of a corporation, the name and the address of the principal office,
  and  thereafter  a  statement  as above provided shall be mailed to each
  such person or corporation.  The failure to mail any such statement,  or
  failure  of  the  addressee to receive the same, shall not in any manner
  affect the validity of the taxes or the interest  imposed  by  law  with
  respect thereto.