§ 23 — Notice of collection of taxes

New York § 23

• Jurisdiction: New York
• Law SCT: Suffolk County Tax Act
• Art. 1: Assessments; Collection of Tax By Collectors

Text

§ 23. Notice of collection of taxes. Any person or corporation who is\nthe owner of, or liable to assessment on an interest in real property\nwithin any town of such county may file with the receiver of taxes for\nsuch town a notice stating his name, residence and post office address,\nor in case of a corporation, its principal office, a description of the\npremises with its number or other designation on the tax and assessment\nroll, which notice shall be valid and continue in effect until cancelled\nby such person or corporation. Such receiver of taxes shall within\ntwenty days after receiving any warrant for the collection of taxes and\nassessments mail to each person or corporation filing such notice at the\npost office therein stated a tax bill for all taxes and assessments upon\nsuch real property included in such warrant; the receiver of taxes shall\nlikewise within the same period mail a tax and assessment bill for all\ntaxes and assessments upon real property assessed to any other taxpayer\nwhose address is known to the receiver or which by reasonable inquiry he\nis able to ascertain. The expenses for postage, printing and stationery\nrequired in sending such statements shall be a charge against the town.\nThe provisions of this section are for the benefit of taxpayers, and the\nfailure of such receiver of taxes to mail such tax and assessment bill\nshall not invalidate such tax and assessment nor prevent the accrual of\nany interest or penalty imposed for the non-payment of taxes and\nassessments, nor prevent the sale of such property for the non-payment\nof taxes and assessments as provided by law. No further notice than that\nherein required shall be deemed necessary either in the case of property\nowned by a resident or non-resident.\n