2006 New York Code - Duplicate Tax Statements For Elderly And Disabled Property Owners.

 
    §  923.  Duplicate  tax  statements  for elderly and disabled property
  owners. 1. Definitions. For purposes of this section:
    (a) "eligible taxpayer"  shall  mean  a  senior  citizen  or  disabled
  owner-occupant  of  residential real property consisting of no more than
  three family dwelling units;
    (b) "disabled"  shall  mean  (i)  a  physical  or  mental  impairment,
  including,  but  not  limited  to,  those  of neurological, emotional or
  sensory origins, which substantially limits one or more of such person's
  major life activities; (ii) a record of such an impairment; or (iii)  is
  regarded  as  having  such  an  impairment  as  certified  by a licensed
  physician of this state;
    (c) "enforcing officer" shall mean the officer responsible to  enforce
  the collection of unpaid real property taxes;
    (d)  "senior  citizen"  shall mean a person who is sixty-five years of
  age or older as of the last date on which  an  application  pursuant  to
  this section may be made.
    2.  An  eligible  taxpayer may request a duplicate tax statement and a
  duplicate copy of any statement relative to unpaid real  property  taxes
  which  are  required  by  this  chapter  or  any special act, local law,
  charter or administrative code to be sent to an adult third party.  Such
  request  shall be made on a form prescribed by the state board and shall
  be submitted to the collecting officer of the municipal  corporation  in
  which  the  eligible  taxpayer resides no later than the date adopted by
  the legislative body of such municipal corporation pursuant  to  section
  nine hundred twenty-two of this title. Such form shall provide a section
  whereby  the  designated  third  party  shall  authorize consent to such
  designation. Such request for a duplicate tax statement and a  duplicate
  copy  of  any  statement relative to unpaid real property taxes shall be
  effective upon receipt by the collecting officer.
    3. The collecting officer  shall  maintain  a  list  of  all  eligible
  property   owners  residing  in  such  municipal  corporation  who  have
  requested duplicate  tax  statements  and  a  duplicative  copy  of  any
  statement relative to unpaid real property taxes. The collecting officer
  shall forward a copy of the eligible taxpayer's request to the enforcing
  officer of such municipal corporation, who shall maintain a list of such
  eligible  taxpayers for the purposes of complying with the provisions of
  this section.
    4. A duplicate tax statement shall be sent by the  collecting  officer
  to  the  third party designated by an eligible taxpayer at the same time
  and in the same manner as  the  statement  of  taxes  is  given  to  the
  eligible   taxpayer.  Such  duplicate  tax  statement  shall  carry  the
  following legend, either imprinted thereon or on an enclosure:
    "Duplicate Tax Statement. This statement is sent to you at the request
  of the property owner shown on the statement in the expectation that you
  will help the property owner avoid late  payment  of  the  enclosed  tax
  bill,  although  you  are  under  no  legal  obligation  to  do so. Your
  cooperation and assistance are greatly appreciated."
    5. A duplicate copy of any statement relative to unpaid taxes required
  by this chapter or any special act, local law, charter or administrative
  code shall be mailed to the  third  party  designated  by  the  eligible
  taxpayer  at  the  same  time  and  in the same form as the statement of
  unpaid taxes is given to the eligible taxpayer. Such duplicate  copy  of
  such  statement  shall  carry  the  following  legend,  either imprinted
  thereon or on an enclosure:
    "Duplicate Delinquency Statement. This statement is sent to you at the
  request of the property owner shown on the statement in the  expectation
  that  you will help the property owner to make payment of the delinquent
  taxes indicated on the enclosed notice of delinquency, although you  are
  under  no legal obligation to do so. Your cooperation and assistance are
  greatly appreciated."
    6.  Failure  to mail any duplicate statement required by this section,
  or the failure of any third party to receive the same, shall not  affect
  the validity of the levy, collection or enforcement of such taxes.