N.Y. Real Prop. Tax Law § 1154

§ 1154. Mailing statements of taxes. 1. It shall be the duty of the\ncollecting officer upon receipt of the tax roll and warrant to prepare,\ncomplete, mail or otherwise deliver statements of taxes in the manner\nprovided by section nine hundred twenty-two of this chapter to the\nowners of real property assessed so far as such owners and their\naddresses are known.\n 2. The failure of the collecting officer to mail such statements shall\nnot invalidate or otherwise affect such tax nor prevent the accruing of\nany interest or penalty imposed for the non-payment thereof, nor prevent\nor stay proceedings under this article for any of the remedies for\ncollection thereof, nor affect the title acquired pursuant to such\nproceedings.\n