N.Y. RPT Law § 982

§ 982. Notice to non-residents in towns. 1. Any person or\ncorporation, who or which owns or has an interest in real property\nliable to taxation in a town and is a non-resident thereof, may file\nwith the town clerk thereof a notice stating (a) his name, residence and\npost-office address, or in case of a corporation, its principal office,\n(b) a description of the property sufficient to identify the same and\n(c) if situated in a village or school district, the name of each\nvillage and number and designation of each school district, and\nrequesting that statements of all town, village and school taxes be\ndelivered to him by registered mail. Such notice shall be valid and\ncontinue in effect until cancelled by such person or corporation.\n 2. The town clerk shall, within five days after the delivery of the\nwarrants for the collection of taxes in the town, village and school\ndistrict, respectively, in which such real property is situated, furnish\nthe collecting officer thereof with a transcript of all notices so\nfiled. Each such collecting officer shall, within five days after the\nreceipt of such transcript, send by registered mail to each person or\ncorporation filing such notice, at the post-office address stated\ntherein, a statement of the amount of taxes due and the times and places\nat which the same may be paid.\n 3. If the statement is not furnished as herein provided, no fee,\npenalty or interest shall be charged for the collection of any taxes\nwith respect to which the statement was not sent, provided the tax is\npaid before the collecting officer makes his return of unpaid taxes.\n 4. The town clerk shall be entitled to receive a fee of one dollar\nfrom each person or corporation filing a notice pursuant to this\nsection, which shall be payment in full for all services rendered\nhereunder. The expenses for postage, printing and stationery required\nin sending such statements by town, village or school district\ncollecting officers shall be a charge on the town, village or school\ndistrict as the case may be, except that the expense of registering the\nstatements shall be added to the taxes due.\n