New York Real Property Tax Law Section 974 - Statement of taxes to be mailed.

  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.

Last modified: February 3, 2019