New York Real Property Tax Law Title 4-A - OPTIONAL METHOD OF COLLECTION OF TAXES
972 - County May Become Collection Agency.
1. Adoption. Notwithstanding any provisions of this chapter, or any other general, special or local law to the contrary, the legislative body of a county...
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...