NY Alt Cty Govt L § 551 (2021)
2021 New York Laws ACG - Alternative County Government Article 12 - Optional Transfer of Powers 551 - County Collection of Taxes.

§  551.  County  collection  of  taxes.  1. If the alternative form of   county government, or the modification or change of any such form, shall   provide for the transfer to the county of the function of collection  of   taxes and special assessments from the school districts, towns, villages   or  cities  to  the  county,  the director of finance shall have all the   powers and perform all the duties of the tax-collecting officers of  the   units  of  local  government from which the function of collecting taxes   and special assessments has been transferred to the county and also,  if   the  function  has  been transferred from the towns to the county, shall   collect all taxes and special assessments for other tax  and  assessment   districts within such towns.2.  All  provisions  of law which would govern the collection of taxes   and special assessments, if that  function  had  been  retained  by  the   respective  units  of local government, shall apply to the collection of   taxes and assessments by the director of finance, except that the  board   of  supervisors  may  provide  for  the  collection of taxes and special   assessments by local law, and such law, so long as it  shall  remain  in   effect,  shall  supersede  inconsistent  provisions  of  any  general or   special law. Such a local law shall not become effective until  approved   by  the state tax commission. Any such local law may provide for payment   of taxes in installments.3. The county tax collection official  shall  mail  to  each  property   owner,  on  or  before the day when taxes or installments thereof become   due, a bill containing a brief description of the property assessed, the   assessed valuation and the amount of taxes then  due,  together  with  a   statement   as  to  when  and  where  payable,  and  the  penalties  for   non-payment  with  the  dates  when  such  penalties  become  effective.   Whenever  it  shall appear from the records of the county tax collection   official that arrears of taxes or  special  assessments,  or  both,  are   outstanding  against  any  parcel  for which a tax bill is prepared, the   amount of such arrears shall be entered upon the bill with  a  statement   that  the  same  are  in  arrears. On the reverse side of each such bill   shall be printed the assessed valuations and tax rates  for  the  county   and for each unit of local government a tax for which is included in the   bill.  Whenever  any  taxes  shall  have remained due and unpaid for the   period of six months, the county tax collection official  shall  mail  a   second  bill therefor to each property owner, and may in his discretion,   and shall upon direction of the county executive, send  bills  at  other   periods.  The  provisions of this section with respect to the mailing of   tax bills and statements of arrears are for the  benefit  of  taxpayers,   provided  that failure to mail any such bill or statement, or failure of   the addressee to receive the same, shall not in any  manner  affect  the   validity  of  the  taxes  or  the  penalties imposed by law with respect   thereto.4. All of the provisions of law which would  be  applicable  if  taxes   were  collected  by  units of local government shall apply to county tax   collections, unless modified by local law, but no  local  law  shall  be   enacted  which  shall  effect a change in the disposition required to be   made of taxes by the collecting officer.