§ 26. Return by receivers of taxes of unpaid taxes. 1. Each receiver
of taxes shall on or before June fifteenth in each year make return to
the county treasurer of all unpaid taxes and assessments on the tax and
assessment roll annexed to his warrant, which he shall not have been
able to collect, verified by his affidavit as below provided, and upon
the verification thereof by the county treasurer he shall be credited
with the amount of such account. The return shall consist of the tax and
assessment roll and warrant together with the affidavit of the receiver
of taxes that the taxes and assessments therein appearing not marked
paid remain unpaid.

2. After making said return and before July first in each year, each
receiver of taxes shall mail a notice to each person whose name appears
on said tax and assessment roll as the owner or occupant of or party in
interest in a parcel or parcels of real property contained therein on
which taxes or assessments appear not marked paid, at the address set
forth in said tax and assessment roll. Said notice shall be
substantially as follows: "The records of this office indicate that you
have neglected to pay the taxes levied against real property assessed to
you for the current tax year. You are hereby notified that pursuant to
law the tax rolls have been returned to the county treasurer and that
unless the unpaid taxes, plus interest and penalties, are paid prior to
the publication of the tax sale lists which will occur soon after
September first next, the tax lien against your real property will be
advertised for sale in the following newspapers designated to publish
tax sale lists this year, to wit: (names of papers), and such tax lien
will be sold pursuant to such advertisement. For further information you
must communicate with the county treasurer at Riverhead, New York,
giving him your name and address and a brief description of your real
property including map and lot number, if any.