§ 1430 — Statement of taxes to be mailed

§ 1430. Statement of taxes to be mailed. 1. The village treasurer\nshall, immediately after the receipt of the tax roll and warrant, mail\nstatements of taxes in the same manner as provided in section nine\nhundred twenty-two of this chapter for city and town collecting\nofficers.\n 1-a. The collecting officer shall further enclose with each such\nstatement a notice that any taxpayer who owns residential real property\nconsisting of no more than three family dwelling units and who is age\nsixty-five or over or who is disabled is eligible for a third party\nnotification procedure if desired. Such notice shall state that any\neligible taxpayer wishing to participate in such procedure must\ndesignate an adult third party to receive notification, that the\ndesignated third party must consent to such notification, where the\nappropriate application form may be obtained, and that an application\nform must be filed with the collecting officer of the appropriate\nmunicipal corporation no later than a specific date, as chosen by\nresolution of the legislative body of such municipal corporation, which\ndate shall be no earlier than sixty days prior to the levy of taxes by\nor on behalf of such municipal corporation. Duplicates of subsequent tax\nbills and notices of unpaid taxes shall be mailed to such third party\nuntil such time as the property owner or administrator or executor of\nthe estate of such property owner notifies the collecting officer in\nwriting that third party procedure should cease or until such time as a\nchange of ownership is indicated on the tax roll or the collecting\nofficer receives notice of a change of ownership pursuant to section\nfive hundred seventy-four of this chapter. The collecting officer shall\nmail an application form to any eligible taxpayer who requests the same\nand who includes a self-addressed, stamped envelope with such request.\n 2. The board of trustees may provide by resolution that the village\ntreasurer shall cause to be enclosed with the statement showing the\namount of tax due, a summary of the adopted budget and an explanation of\nthe computation of the tax rate.\n 3. Any person or corporation, who or which owns or has an interest in\nreal property in the village and is a non-resident thereof, may file\nwith the village clerk a description of such real property sufficient to\nidentify the same and the name and address of such person or, in the\ncase of a corporation, the name and the address of the principal office,\nand thereafter a statement as above provided shall be mailed to each\nsuch person or corporation.\n The failure to mail any such statement, or failure of the addressee to\nreceive the same, shall not in any manner affect the validity of the\ntaxes or the interest imposed by law with respect thereto.\n