N.Y. SCT Law § 26

§ 26. Return by receivers of taxes of unpaid taxes. 1. Each receiver\nof taxes shall on or before June fifteenth in each year make return to\nthe county treasurer of all unpaid taxes and assessments on the tax and\nassessment roll annexed to his warrant, which he shall not have been\nable to collect, verified by his affidavit as below provided, and upon\nthe verification thereof by the county treasurer he shall be credited\nwith the amount of such account. The return shall consist of the tax and\nassessment roll and warrant together with the affidavit of the receiver\nof taxes that the taxes and assessments therein appearing not marked\npaid remain unpaid.\n 2. After making said return and before July first in each year, each\nreceiver of taxes shall mail a notice to each person whose name appears\non said tax and assessment roll as the owner or occupant of or party in\ninterest in a parcel or parcels of real property contained therein on\nwhich taxes or assessments appear not marked paid, at the address set\nforth in said tax and assessment roll. Said notice shall be\nsubstantially as follows: "The records of this office indicate that you\nhave neglected to pay the taxes levied against real property assessed to\nyou for the current tax year. You are hereby notified that pursuant to\nlaw the tax rolls have been returned to the county treasurer and that\nunless the unpaid taxes, plus interest and penalties, are paid prior to\nthe publication of the tax sale lists which will occur soon after\nSeptember first next, the tax lien against your real property will be\nadvertised for sale in the following newspapers designated to publish\ntax sale lists this year, to wit: (names of papers), and such tax lien\nwill be sold pursuant to such advertisement. For further information you\nmust communicate with the county treasurer at Riverhead, New York,\ngiving him your name and address and a brief description of your real\nproperty including map and lot number, if any.\n