2006 New York Code - Notice Of Increased Assessments In Towns, Cities And Certain Counties.

 
    §  510.  Notice  of increased assessments in towns, cities and certain
  counties. 1. Notwithstanding the provisions of any general,  special  or
  local  law  to the contrary, the assessors in towns, cities and counties
  having power to assess property for tax purposes shall  not  later  than
  ten  days  prior  to  the  date  for  hearing  complaints in relation to
  assessments mail to each owner of real property in their town,  city  or
  county a notice of any increase in the assessment thereof for that year.
  Such  notice  shall  specify  each parcel of real property, the assessed
  valuation thereof for that year  and  the  previous  year  and  the  net
  increase  in  the  assessment  and shall also include a statement of the
  date or dates and times at which the board of  assessment  review  shall
  meet  to  hear  complaints  with  respect  to  assessments  and  that  a
  publication  containing  procedures  for  contesting  an  assessment  is
  available  at the assessor's office.  Failure to mail any such notice or
  failure of the owner to receive the same shall  not  prevent  the  levy,
  collection  and  enforcement  of  the  payment of the taxes on such real
  property.  The provisions of this section shall not apply to the city of
  New York which shall continue to be subject to the provisions of the New
  York city charter.
    2. The provisions of subdivision one of this section shall  not  apply
  to  any  assessing unit which sends an assessment disclosure notice and,
  if thereafter required, a notice of change,  pursuant  to  section  five
  hundred eleven of this chapter.
    3.  No separate notice shall be required to be mailed pursuant to this
  section for property subject to taxation pursuant to title two  of  this
  article  provided  the  assessor  complies  with the notice provision of
  section five hundred forty-two of such title.