NY Real Prop Tax L § 1322 (2021)
2021 New York Laws RPT - Real Property Tax Article 13 - Special Provisions Relating to School Districts 1322 - Collecting Officer's Notice in Districts Other Than City School Districts.

§  1322.  Collecting  officer's  notice  in  districts other than city   school districts. 1. In each school district other than  a  city  school   district, upon the receipt of a warrant for the collection of taxes, the   collecting  officer shall cause a notice to be published in a newspaper,   or two newspapers, if there be two, having general  circulation  in  the   school  district  stating  that  he  has  received such warrant and will   receive all taxes which may be paid to him within  one  month  from  the   time of the first publication thereof. Such notice shall be published at   least  twice  and  for  such  other  times as the school authorities may   direct; provided, however, that if there is no newspaper having  general   circulation in such district, such notice shall be posted immediately in   at  least  twenty public places in such district. The collecting officer   shall also, upon the receipt of the warrant, mail statements of taxes in   the same manner as provided in section nine hundred twenty-two  of  this   chapter  for city and town collecting officers; provided, that where the   school district has levied a  tax  for  purposes  of  a  public  library   established  pursuant to section two hundred fifty-five of the education   law or has levied a tax on behalf of  a  library  district  pursuant  to   special  act,  the  amount of the taxes attributable to library purposes   shall be separately  stated  on  each  statement  of  taxes;    provided   further,  that where the school district is required to levy and collect   taxes for free association libraries the amount of taxes attributable to   library purposes shall be stated on a separate line on each statement of   taxes. Upon resolution duly adopted by the  authorities  of  the  school   district,  the  collecting  officer  shall cause to be enclosed with the   statement showing the amount of tax due, a summary of the adopted budget   and an explanation of the computation of the tax rate.2. Such collecting officer shall also cause a like notice to be given,   either personally or  by  mail,  at  least  twenty  days  prior  to  the   expiration  of  the  one  month  collection period (a) to the president,   secretary,  or  other  officer  or  managing  agent  of  any   railroad,   telegraph,  telephone,  electric,  gas,  water  or pipe line corporation   liable for taxes on the school tax roll delivered to him and (b) to  all   non-resident  taxpayers  of  the  school  district  on  such  roll whose   residence or address may be known to such collecting officer, or may  be   ascertained  by  him  upon inquiry of the school authorities or clerk of   the district.3. No collecting officer shall be entitled to recover as his fee  from   any  such  corporation  or  non-resident  taxpayer more than the one per   centum fee on the taxes levied against the property of such  corporation   or  non-resident,  unless  the notice provided for in subdivision two of   this section has been given.