Current through 2024 NY Law Chapter 553
Section 984 - Notice to non-residents in cities1. 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.N.Y. Real Prop. Tax. Law § 984