N.Y. Real Prop. Tax Law § 618

§ 618. Notice of final assessment of special franchises to owners\nthereof. Upon filing the certificate of the final assessment of a\nspecial franchise with an assessing unit, the commissioner shall give\nwritten notice to the special franchise owner, which notice shall\ncontain the final assessment of such special franchise. Any such notice\nwith respect to a special franchise assessment in a town shall also\nspecify the amount thereof in any village in such town. It may be served\non the special franchise owner if a partnership, association or\ncorporation by mailing a copy thereof to its principal place of\nbusiness, and if a person, by mailing a copy thereof to him at his place\nof business or last known place of residence.\n