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

§ 984. Notice to non-residents in cities. 1. Any person or
corporation, who or which owns or has an interest in real property
liable to taxation in any city and is a non-resident thereof, may file
with the city clerk of the city a notice stating (a) his name, residence
and post-office address, or in case of a corporation, its principal
office, and (b) a description of the property sufficient to identify the
same and requesting that statements of taxes be mailed to him. Such
notice shall be valid and continue in effect until cancelled by such
person or corporation.

2. The city clerk shall, within five days after the delivery of the
warrants for the collection of any tax therein, furnish to the
collecting officer, a transcript of all notices so filed. Each such
collecting officer, within five days after the receipt of such
transcripts, shall mail to each person or corporation filing such
notice, at the post-office address stated therein, a statement of the
amount of taxes due on such property 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 tax 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 city 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.