2006 New York Code - Notice Of Unpaid Taxes.

 
    §  987. Notice of unpaid taxes. 1. The collecting officer shall, on or
  after the thirty-first day following the expiration of the period during
  which taxes may be paid without interest, but no later than  the  sooner
  of the eighty-fifth day after such expiration or the fifteenth day prior
  to  the  expiration  of  the warrant for the collection of taxes, mail a
  notice to each owner of real property upon which taxes remain unpaid  on
  the  tax  roll to which his or her warrant relates. This notice shall be
  sent to the mailing address of the owner and a copy of such notice shall
  be sent to the tax billing address, if different. The governing body  of
  the  municipal corporation may adopt a local law or resolution providing
  for the expense of mailing such notices, which shall  be  an  additional
  penalty of not more than two dollars chargeable against the parcel. Such
  notice shall at least contain the following and may be attached to or be
  part of a duplicate copy of the tax bill:
    "The  taxes  on  your property have not been paid. If the taxes should
  have been paid through  a  real  property  tax  escrow  account,  please
  immediately notify the holder of the account that the taxes have not yet
  been paid."
    2.  In  a  municipal  corporation  which  accepts payments of taxes in
  installments, the provisions of this section shall be applicable to each
  unpaid installment; provided, however, that with respect  to  the  first
  installment  payment  for  any  fiscal year, the notice required by this
  section shall be sent no later than eighty-five days after the last date
  on which such payment  was  payable  without  interest,  and  that  with
  respect to installment payments other than the first installment payment
  for  a  fiscal year, such notice shall be sent no later than one hundred
  twenty days after the last date on which such  installment  was  payable
  without interest.
    3.  The address to which each such notice to the owner shall be mailed
  shall be the mailing address  of  the  owner  as  reported  pursuant  to
  section  five  hundred  seventy-four  of  this  chapter  or as otherwise
  reported to the collecting officer; provided, however, that if  no  such
  address has been reported, such notice shall be mailed to the address of
  the property as shown on the tax roll.
    4.  The  failure  to  mail  any  such  notice,  or  the failure of the
  addressee to receive the same, shall not in any way affect the  validity
  of taxes or interest prescribed by law with respect thereto.
    5.  The  provisions  of  this  section  shall  apply  to all municipal
  corporations, other than school districts, notwithstanding any  general,
  special  or  local  law to the contrary; provided, however, that where a
  school district tax has been levied together with the taxes of a city or
  town, the notice of the city  or  town  collecting  officer  shall  make
  reference to the school district taxes.