Section 26 - Return by receivers of taxes of unpaid taxes1.Each receiver of taxes shall on or before June fifteenth in each year make return to the county treasurer of all unpaid taxes and assessments on the tax and assessment roll annexed to his warrant, which he shall not have been able to collect, verified by his affidavit as below provided, and upon the verification thereof by the county treasurer he shall be credited with the amount of such account. The return shall consist of the tax and assessment roll and warrant together with the affidavit of the receiver of taxes that the taxes and assessments therein appearing not marked paid remain unpaid.2.After making said return and before July first in each year, each receiver of taxes shall mail a notice to each person whose name appears on said tax and assessment roll as the owner or occupant of or party in interest in a parcel or parcels of real property contained therein on which taxes or assessments appear not marked paid, at the address set forth in said tax and assessment roll. Said notice shall be substantially as follows: "The records of this office indicate that you have neglected to pay the taxes levied against real property assessed to you for the current tax year. You are hereby notified that pursuant to law the tax rolls have been returned to the county treasurer and that unless the unpaid taxes, plus interest and penalties, are paid prior to the publication of the tax sale lists which will occur soon after September first next, the tax lien against your real property will be advertised for sale in the following newspapers designated to publish tax sale lists this year, to wit: (names of papers), and such tax lien will be sold pursuant to such advertisement. For further information you must communicate with the county treasurer at Riverhead, New York, giving him your name and address and a brief description of your real property including map and lot number, if any.N.Y. Suffolk County Tax Act § 26