N.Y. SCT Law § 42

§ 42. Advertisement of notice of unpaid taxes by county treasurer.\nAfter the receipt of the tax rolls from the town tax receivers, the\ncounty treasurer shall cause a notice to be published in two consecutive\nissues of one newspaper in each town of the county of Suffolk, which\nnewspaper shall be designated by the county treasurer. Said notice to be\nsubstantially as follows:\n NOTICE TO TAXPAYERS\n The County Treasurer has received the tax rolls from the town tax\nreceivers, indicating unpaid taxes therein and unless such unpaid taxes\nwith interest and accrued penalties be paid on or before (insert date)\nthe property against which said taxes are levied will be advertised and,\non the (insert date) thereafter sold. The tax rolls will remain open for\nexamination in the County Treasurer's office at Riverhead. Any taxpayer\ninterested may send a brief description of his property to the County\nTreasurer and the amount of the unpaid tax, if any, will be forwarded to\nhim.\n .............. County Treasurer\nSuch notice shall be published in said newspapers in a conspicuous place\nmainly in agate or similar type in a space not exceeding three inches.\nSuch notice shall specify the date on which such property will be sold.\nThe county treasurer may likewise publish said notice in one or more\nother newspapers published within or without the county. Failure to\nmail or publish such notice will not invalidate or affect the validity\nof any tax sale of property mentioned or described in said lists.\n