2006 New York Code - County Collection Of Taxes.

 
    §  551.  County  collection  of  taxes.  1. If the alternative form of
  county government, or the modification or change of any such form, shall
  provide for the transfer to the county of the function of collection  of
  taxes and special assessments from the school districts, towns, villages
  or  cities  to  the  county,  the director of finance shall have all the
  powers and perform all the duties of the tax-collecting officers of  the
  units  of  local  government from which the function of collecting taxes
  and special assessments has been transferred to the county and also,  if
  the  function  has  been transferred from the towns to the county, shall
  collect all taxes and special assessments for other tax  and  assessment
  districts within such towns.
    2.  All  provisions  of law which would govern the collection of taxes
  and special assessments, if that  function  had  been  retained  by  the
  respective  units  of local government, shall apply to the collection of
  taxes and assessments by the director of finance, except that the  board
  of  supervisors  may  provide  for  the  collection of taxes and special
  assessments by local law, and such law, so long as it  shall  remain  in
  effect,  shall  supersede  inconsistent  provisions  of  any  general or
  special law. Such a local law shall not become effective until  approved
  by  the state tax commission. Any such local law may provide for payment
  of taxes in installments.
    3. The county tax collection official  shall  mail  to  each  property
  owner,  on  or  before the day when taxes or installments thereof become
  due, a bill containing a brief description of the property assessed, the
  assessed valuation and the amount of taxes then  due,  together  with  a
  statement   as  to  when  and  where  payable,  and  the  penalties  for
  non-payment  with  the  dates  when  such  penalties  become  effective.
  Whenever  it  shall appear from the records of the county tax collection
  official that arrears of taxes or  special  assessments,  or  both,  are
  outstanding  against  any  parcel  for which a tax bill is prepared, the
  amount of such arrears shall be entered upon the bill with  a  statement
  that  the  same  are  in  arrears. On the reverse side of each such bill
  shall be printed the assessed valuations and tax rates  for  the  county
  and for each unit of local government a tax for which is included in the
  bill.  Whenever  any  taxes  shall  have remained due and unpaid for the
  period of six months, the county tax collection official  shall  mail  a
  second  bill therefor to each property owner, and may in his discretion,
  and shall upon direction of the county executive, send  bills  at  other
  periods.  The  provisions of this section with respect to the mailing of
  tax bills and statements of arrears are for the  benefit  of  taxpayers,
  provided  that failure to mail any such bill or statement, or failure of
  the addressee to receive the same, shall not in any  manner  affect  the
  validity  of  the  taxes  or  the  penalties imposed by law with respect
  thereto.
    4. All of the provisions of law which would  be  applicable  if  taxes
  were  collected  by  units of local government shall apply to county tax
  collections, unless modified by local law, but no  local  law  shall  be
  enacted  which  shall  effect a change in the disposition required to be
  made of taxes by the collecting officer.