§ 987 — Notice of unpaid taxes

§ 987. Notice of unpaid taxes. 1. The collecting officer shall, on or\nafter the thirty-first day following the expiration of the period during\nwhich taxes may be paid without interest, but no later than the sooner\nof the eighty-fifth day after such expiration or the fifteenth day prior\nto the expiration of the warrant for the collection of taxes, mail a\nnotice to each owner of real property upon which taxes remain unpaid on\nthe tax roll to which his or her warrant relates; provided, however, in\nthe county of Monroe, the collecting officer shall no later than the\nsooner of the ninetieth day after such expiration or the fifteenth day\nprior to the expiration of the warrant for the collection of taxes, mail\na notice to each owner of real property upon which taxes remain unpaid\non the tax roll to which his or her warrant relates. This notice shall\nbe sent to the mailing address of the owner and a copy of such notice\nshall be sent to the tax billing address, if different. The governing\nbody of the municipal corporation may adopt a local law or resolution\nproviding for the expense of mailing such notices, which shall be an\nadditional penalty of not more than two dollars chargeable against the\nparcel. Such notice shall at least contain the following and may be\nattached to or be part of a duplicate copy of the tax bill:\n "The taxes on your property have not been paid. If the taxes should\nhave been paid through a real property tax escrow account, please\nimmediately notify the holder of the account that the taxes have not yet\nbeen paid."\n 2. In a municipal corporation which accepts payments of taxes in\ninstallments, the provisions of this section shall be applicable to each\nunpaid installment; provided, however, that with respect to the first\ninstallment payment for any fiscal year, the notice required by this\nsection shall be sent no later than eighty-five days after the last date\non which such payment was payable without interest, provided, however,\nin the county of Monroe the notice required by this section shall be\nsent no later than ninety days after the last date on which such payment\nwas payable without interest, and that with respect to installment\npayments other than the first installment payment for a fiscal year,\nsuch notice shall be sent no later than one hundred twenty days after\nthe last date on which such installment was payable without interest.\n 3. The address to which each such notice to the owner shall be mailed\nshall be the mailing address of the owner as reported pursuant to\nsection five hundred seventy-four of this chapter or as otherwise\nreported to the collecting officer; provided, however, that if no such\naddress has been reported, such notice shall be mailed to the address of\nthe property as shown on the tax roll.\n 4. The failure to mail any such notice, or the failure of the\naddressee to receive the same, shall not in any way affect the validity\nof taxes or interest prescribed by law with respect thereto.\n 5. The provisions of this section shall apply to all municipal\ncorporations, other than school districts, notwithstanding any general,\nspecial or local law to the contrary; provided, however, that where a\nschool district tax has been levied together with the taxes of a city or\ntown, the notice of the city or town collecting officer shall make\nreference to the school district taxes.\n