Statute · New York Real Property Tax Law

N.Y. Real Prop. Tax Law § 1154 — Mailing statements of taxes

N.Y. Real Prop. Tax Law § 1154

Type
Statute
Source
New York Real Property Tax Law
Jurisdiction
New York
Current through
Nov 5, 2026 (NY Senate Open Legislation)

§ 1154. Mailing statements of taxes. 1. It shall be the duty of the collecting officer upon receipt of the tax roll and warrant to prepare, complete, mail or otherwise deliver statements of taxes in the manner provided by section nine hundred twenty-two of this chapter to the owners of real…

Citator

N.Y. Real Prop. Tax Law § 1154 — Mailing statements of taxes is in force in the current edition of the Code, and nothing recorded condemns it.

§ 1154. Mailing statements of taxes. 1. It shall be the duty of the collecting officer upon receipt of the tax roll and warrant to prepare, complete, mail or otherwise deliver statements of taxes in the manner provided by section nine hundred twenty-two of this chapter to the owners of real property assessed so far as such owners and their addresses are known.

2. The failure of the collecting officer to mail such statements shall not invalidate or otherwise affect such tax nor prevent the accruing of any interest or penalty imposed for the non-payment thereof, nor prevent or stay proceedings under this article for any of the remedies for collection thereof, nor affect the title acquired pursuant to such proceedings.