US Laws, Codes, Statutes & Cases

 
    §  11-309 Notifying taxpayers of assessments. a. The owner of any lot,
  piece or parcel of land in the city of New York or any person interested
  in such lot, piece or parcel, may file with the department of finance, a
  statement containing a brief description of such land, together with the
  section, block  and  lot  number  thereof,  or  such  other  identifying
  information  as at the time is established by the department of finance,
  and a statement of the applicant's interest  therein,  together  with  a
  written  request that such lot, piece or parcel of land be registered in
  the name of  the  applicant.  In  such  statement  the  applicant  shall
  designate a post office address to which notifications addressed to such
  applicant  shall  be  sent.  A  brief  description of such lot, piece or
  parcel of land corresponding to the description thereof in the statement
  so filed, together with the name of the applicant and his  or  her  post
  office  address  and  the  date  of such application, shall thereupon be
  registered in the department of finance.
    b. As soon as any assessment for a local improvement shall  have  been
  confirmed, including assessments confirmed by a court of record, and the
  list  thereof  shall  have  been  entered and filed in the department of
  finance, such assessment list shall be examined  and  thereupon,  within
  twenty days after such entry there shall be mailed a notice addressed to
  each  person in whose name any lot, piece or parcel of land, affected by
  such assessment, is registered, at the post office address registered in
  the records of the department of finance, which notice shall contain the
  brief description of the lot, piece or parcel of land registered in  the
  name  of  the person to whom such notice is addressed, together with the
  amount assessed thereon, date of entry, and title of the improvement for
  which such assessment is made, and a statement of the rate  of  interest
  or  penalty  imposed for the nonpayment of such assessment, and the date
  from which the interest or penalty will be computed. Failure  to  comply
  with  the  provisions  herein,  however,  shall  in no manner affect the
  validity or collectibility of any  assessment  heretofore  or  hereafter
  confirmed,  nor  shall any claim arise or exist against the comptroller,
  the commissioner of finance, or any officer of the  city  by  reason  of
  such failure.
    c.  The  commissioner  of finance or his or her designee shall for the
  purpose of this section provide appropriate records for each section  of
  the  city,  included  within  the respective boroughs, as the same shall
  appear upon the tax maps of the city.