New York Laws
Title 5 - Provisions of General Application; Miscellaneous
982 - Notice to Non-Residents in Towns.

§ 982. Notice to non-residents in towns. 1. Any person or
corporation, who or which owns or has an interest in real property
liable to taxation in a town and is a non-resident thereof, may file
with the town clerk thereof a notice stating (a) his name, residence and
post-office address, or in case of a corporation, its principal office,
(b) a description of the property sufficient to identify the same and
(c) if situated in a village or school district, the name of each
village and number and designation of each school district, and
requesting that statements of all town, village and school taxes be
delivered to him by registered mail. Such notice shall be valid and
continue in effect until cancelled by such person or corporation.

2. The town clerk shall, within five days after the delivery of the
warrants for the collection of taxes in the town, village and school
district, respectively, in which such real property is situated, furnish
the collecting officer thereof with a transcript of all notices so
filed. Each such collecting officer shall, within five days after the
receipt of such transcript, send by registered mail to each person or
corporation filing such notice, at the post-office address stated
therein, a statement of the amount of taxes due and the times and places
at which the same may be paid.

3. If the statement is not furnished as herein provided, no fee,
penalty or interest shall be charged for the collection of any taxes
with respect to which the statement was not sent, provided the tax is
paid before the collecting officer makes his return of unpaid taxes.

4. The town clerk shall be entitled to receive a fee of one dollar
from each person or corporation filing a notice pursuant to this
section, which shall be payment in full for all services rendered
hereunder. The expenses for postage, printing and stationery required
in sending such statements by town, village or school district
collecting officers shall be a charge on the town, village or school
district as the case may be, except that the expense of registering the
statements shall be added to the taxes due.