NY Real Prop Tax L § 986 (2021)
2021 New York Laws RPT - Real Property Tax Article 9 - Levy and Collection of Taxes Title 5 - Provisions of General Application; Miscellaneous 986 - Receipts for Taxes.

§  986.  Receipts  for  taxes.  1.  The  collecting officer shall upon   request or by notice on the tax bill of a person paying a tax,  deliver,   forward  by  mail,  or, subject to the provisions of section one hundred   four of this chapter, transmit electronically a receipt to  such  person   specifying  the  date  of  such  payment,  the  name of such person, the   description of the property as shown on the tax roll, the  name  of  the   person to whom the same is assessed, the amount of such tax and the date   of delivery to such officer of the tax roll on account of which such tax   was  paid,  except  that  the collecting officer of the city of New York   shall not be required to give such a receipt unless payment of a tax  is   made  in  money  or  unless  the  person  paying the tax makes a request   therefor in writing. Nothing contained in this subdivision shall prevent   the  collecting  officer  from  delivering,  forwarding  by   mail,   or   transmitting  electronically  a  receipt  to any person paying a tax who   does not request such a receipt or make a proper  notation  on  the  tax   bill.  Provided,  however,  if  a  tax  is  paid by a mortgage investing   institution pursuant to title three-A of this  article,  a  receipt  for   each   paid   tax  bill  shall  be  delivered,  mailed,  or  transmitted   electronically to the mortgagor pursuant to the  provisions  of  section   nine hundred fifty-five of this article.2.  The comptroller shall prescribe the form of such receipts and they   shall be furnished to the  town  collecting  officer  by  the  board  of   supervisors at the expense of the county; to the city collecting officer   by  the  council  at  the expense of the city; to the village collecting   officer by the village trustees at the expense of the  village;  to  the   school  collecting  officer  by the school authorities at the expense of   the school district. The expense of mailing receipts shall be  a  charge   against the appropriate city, town, village or school district.3.  At  the time of giving such a receipt the collecting officer shall   retain a copy thereof which shall be subject to  public  inspection  and   shall  be  filed with his return to the county treasurer or such officer   or board to which he makes his return.4. The governing body of any municipal corporation, may  by  ordinance   or  resolution require the use by the collecting officer of a mechanical   receipting device containing locked-in records of receipts  approved  by   the state comptroller in those municipal corporations whose accounts the   state comptroller has power to audit and in other municipal corporations   by  the  city  comptroller  thereof, in lieu of the receipts required by   this section. Such locked-in records of receipts shall be removed  daily   from  such  device  by  the  collecting  officer,  or  by  a  designated   subordinate authorized to do so by the collecting  officer  in  writing,   and  when  removed,  they shall be kept in consecutive and chronological   order securely fastened in a book or bound volume. It shall be the  duty   of  the  governing  body  of  such municipal corporation to provide such   receipting  device  and  records  at  the  expense  of  such   municipal   corporation.  After  such  system  is installed and until such action is   rescinded by like ordinance or resolution, the collecting officer  shall   use such device only while giving receipts for taxes paid to him.