§ 1430. Statement of taxes to be mailed. 1. The village treasurer
shall, immediately after the receipt of the tax roll and 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.

1-a. The collecting officer shall further enclose with each such
statement a notice that any taxpayer who owns residential real property
consisting of no more than three family dwelling units and who is age
sixty-five or over or who is disabled is eligible for a third party
notification procedure if desired. Such notice shall state that any
eligible taxpayer wishing to participate in such procedure must
designate an adult third party to receive notification, that the
designated third party must consent to such notification, where the
appropriate application form may be obtained, and that an application
form must be filed with the collecting officer of the appropriate
municipal corporation no later than a specific date, as chosen by
resolution of the legislative body of such municipal corporation, which
date shall be no earlier than sixty days prior to the levy of taxes by
or on behalf of such municipal corporation. Duplicates of subsequent tax
bills and notices of unpaid taxes shall be mailed to such third party
until such time as the property owner or administrator or executor of
the estate of such property owner notifies the collecting officer in
writing that third party procedure should cease or until such time as a
change of ownership is indicated on the tax roll or the collecting
officer receives notice of a change of ownership pursuant to section
five hundred seventy-four of this chapter. The collecting officer shall
mail an application form to any eligible taxpayer who requests the same
and who includes a self-addressed, stamped envelope with such request.

2. The board of trustees may provide by resolution that the village
treasurer 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.

3. Any person or corporation, who or which owns or has an interest in
real property in the village and is a non-resident thereof, may file
with the village clerk a description of such real property sufficient to
identify the same and the name and address of such person or, in the
case of a corporation, the name and the address of the principal office,
and thereafter a statement as above provided shall be mailed to each
such person or corporation.

The failure to mail any such statement, or failure of the addressee to
receive the same, shall not in any manner affect the validity of the
taxes or the interest imposed by law with respect thereto.