N.Y. RPT Law § 551-A

§ 551-a. Failure to extend tax. 1. Where it is made to appear to a\ncollecting officer that a tax, which has been levied by or on behalf of\na municipal corporation or special district, has not been extended\nagainst the final assessment of a parcel entered on a tax roll of the\ncurrent or preceding year he shall add the appropriate tax to the tax\nroll of the current year pursuant to the procedure set forth in this\nsection.\n 2. Such collecting officer shall extend a tax thereon on behalf of\nthe municipal corporation or special district by applying the tax rate\nof the municipal corporation or special district for the preceding year\nor current year, as the case may be. In the case of a tax not extended\non the tax roll of the preceding year, the collecting officer shall\nenter on the tax roll of the current year the assessed value of such\nparcel as listed on the tax roll of the preceding year.\n 3. Upon extension of such tax, the collecting officer shall so notify\nthe owner of such property. Such notice shall identify the parcel by\nthe description appearing on the tax roll, and state the municipal\ncorporation or special district on behalf of which such tax is extended,\nthe tax year in question, the assessed value of such parcel, the tax\nrate used, and the amount of the tax. Such notice shall also notify the\nproperty owner of his right to complain as provided in subdivision four\nof this section.\n 4. An owner of property or other person who would be entitled to file\na complaint pursuant to section five hundred twelve of this article, may\npetition the county director of real property tax services within ten\ndays of the mailing of the notice required by subdivision three of this\nsection, to object to the addition of such extension on the tax roll.\nThe county director shall immediately report his findings with respect\nto the validity of the action of the collecting officer to the\nappropriate tax levying body.\n 5. The tax levying body shall examine the report of the county\ndirector and shall issue a determination in the matter. Copies of said\ndetermination shall be served upon the complainant, the collecting\nofficer and the county director.\n 6. If an owner objects to the extension of such tax in the manner\nprovided in subdivision four of this section, he shall have thirty days\nfrom the determination of the tax levying body to pay such tax without\ninterest. In any other case, the owner shall have thirty days from the\ndate the notice was mailed pursuant to subdivision three of this section\nto pay such tax without interest.\n