N.Y. Suffolk County Tax Act § 13-b
The clerk of the board of supervisors of Suffolk county need not transmit to the county treasurer any statement of the tax levied against any railroad corporation, telegraph, telephone or electric light line, or gas company nor shall the county treasurer collect or receive the tax levied against any such company in any town prior to the return of the tax roll by the receiver, but all such taxes shall be payable to the receiver within the period in which the tax and assessment roll is in the receiver's custody. The receiver shall within ten days after receiving the warrant for the collection of any tax against any such corporation, mailed to such corporation at the address furnished by the corporation for that purpose, or in default thereof to the address of the principal office of the corporation according to the best information obtainable by the receiver, a bill setting forth the assessed valuation and the tax extended on the tax and assessment roll for each tax levy against such corporation with the items thereof as they appear on the tax and assessment roll. Such corporation may pay such tax and assessment to the receiver at the time and subject to the same privileges and penalties as provided by section thirteen of this act, and after a return by the receiver to the county treasurer of any such tax or assessment unpaid, the county treasurer shall collect the same with such additional interest and penalties and in such manner as is provided by law. The failure of a receiver to mail the notice shall not invalidate the tax or assessment nor prevent the accrual of penalty, interest or any remedy provided by law for the non-payment of the tax or assessment.
N.Y. Suffolk County Tax Act § 13-b