RPTL 974 · Title 4-A. Optional Method of Collection of Taxes
Statement of taxes to be mailed
Text — Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
§ 974. Statement of taxes to be mailed. 1. Upon receipt of the tax roll and warrant, the collecting officer shall mail to each owner of property listed thereon, a statement of taxes as provided by law.
2. Such statement shall recite that such owner may elect, pursuant to section nine hundred seventy-five of this title, to pay the taxes set forth in the statement in installments, as provided in the local law enacted by the county pursuant to section nine hundred seventy-two of this title.
In addition, such statement shall clearly disclose the due dates for payment of such installments without interest and penalties.
Source of truth
- Edition
- Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
- Official file
- https://legislation.nysenate.gov/pdf/laws/RPT974
- Text hash
- sha256 51defa0d09db1f1adbcf65844f6d1d0ed26cf49c37ad30d38a9d2db944f2733d
- Composed by
- gen_ny_statutes.py 2026-11-10: the Senate's Open Legislation law tree (GET /api/3/laws/<ID>?full=true) read in document order; the Senate's PDF of the whole law (GET /pdf/laws/<ID>?full=true), read with PDFium, prints the same words in the same order
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.