N.Y. Suffolk County Tax Act § 42

Current through 2024 NY Law Chapter 553
Section 42 - Advertisement of notice of unpaid taxes by county treasurer

After the receipt of the tax rolls from the town tax receivers, the county treasurer shall cause a notice to be published in two consecutive issues of one newspaper in each town of the county of Suffolk, which newspaper shall be designated by the county treasurer. Said notice to be substantially as follows:

NOTICE TO TAXPAYERS

The County Treasurer has received the tax rolls from the town tax receivers, indicating unpaid taxes therein and unless such unpaid taxes with interest and accrued penalties be paid on or before (insert date) the property against which said taxes are levied will be advertised and, on the (insert date) thereafter sold. The tax rolls will remain open for examination in the County Treasurer's office at Riverhead. Any taxpayer interested may send a brief description of his property to the County Treasurer and the amount of the unpaid tax, if any, will be forwarded to him.

............. County Treasurer

Such notice shall be published in said newspapers in a conspicuous place mainly in agate or similar type in a space not exceeding three inches. Such notice shall specify the date on which such property will be sold. The county treasurer may likewise publish said notice in one or more other newspapers published within or without the county. Failure to mail or publish such notice will not invalidate or affect the validity of any tax sale of property mentioned or described in said lists.

N.Y. Suffolk County Tax Act § 42