New York Laws
Title 4-A - Optional Method of Collection of Taxes
974 - Statement of Taxes to Be Mailed.

ยง 974. Statement of taxes to be mailed. 1. Upon receipt of the tax
roll and warrant, the collecting officer shall mail to each owner of
property listed thereon, a statement of taxes as provided by law.

2. Such statement shall recite that such owner may elect, pursuant to
section nine hundred seventy-five of this chapter, to pay the taxes set
forth in the statement in installments, as provided in the local law
enacted by the county pursuant to section nine hundred seventy-two of
this chapter.