New York § 1338 - 1338Statement of taxes to be mailed
Full text of New York New York Consolidated Laws § 1338 — 1338Statement of taxes to be mailed, with citation guidance and answers to common questions.
§ 1338. 1338Statement of taxes to be mailed
§ 1338. Statement of taxes to be mailed. 1. Upon receipt of the tax roll and warrant, the collecting officer shall mail to each owner of property listed thereon, a statement of taxes as provided by law. 2. Such statement shall recite that such owner may elect, pursuant to section thirteen hundred forty of this article, to pay the taxes set forth in the statement in installments as provided in the local law enacted by the county pursuant to section nine hundred seventy-two of this chapter. In addition, such statement shall clearly disclose the due dates for payment of such installments without interest and penalties.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 1338
What does New York Consolidated Laws § 1338 cover?
Section 1338 ("1338Statement of taxes to be mailed") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New York § 1338?
A common citation format is "New York Consolidated Laws § 1338" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New York law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.
How does New York § 1338 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New York.