§ 984 — Notice to non-residents in cities

New York § 984

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 5: Provisions of General Application; Miscellaneous
• Art. 9: Levy and Collection of Taxes

Text

§ 984. Notice to non-residents in cities. 1. Any person or\ncorporation, who or which owns or has an interest in real property\nliable to taxation in any city and is a non-resident thereof, may file\nwith the city clerk of the city a notice stating (a) his name, residence\nand post-office address, or in case of a corporation, its principal\noffice, and (b) a description of the property sufficient to identify the\nsame and requesting that statements of taxes be mailed to him. Such\nnotice shall be valid and continue in effect until cancelled by such\nperson or corporation.\n 2. The city clerk shall, within five days after the delivery of the\nwarrants for the collection of any tax therein, furnish to the\ncollecting officer, a transcript of all notices so filed. Each such\ncollecting officer, within five days after the receipt of such\ntranscripts, shall mail to each person or corporation filing such\nnotice, at the post-office address stated therein, a statement of the\namount of taxes due on such property and the times and places at which\nthe same may be paid.\n 3. If the statement is not furnished as herein provided, no fee,\npenalty or interest shall be charged for the collection of any tax with\nrespect to which the statement was not sent, provided the tax is paid\nbefore the collecting officer makes his return of unpaid taxes.\n 4. The city clerk shall be entitled to receive a fee of one dollar\nfrom each person or corporation filing a notice pursuant to this\nsection, which shall be payment in full for all services rendered\nhereunder.\n