2023 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.