§ 1148. Assistance to vulnerable populations. 1. Every notice of
unpaid taxes, notice of arrears included in tax statements, personal
notice of commencement of foreclosure proceeding or tax lien sale must
include information about a housing counseling agency or agencies funded
by the New York state office of the attorney general's homeowner
protection program in the region in which the property is located.

2. Upon receiving a return of unpaid taxes pursuant to section nine
hundred thirty-six of this chapter or a comparable provision of law, the
enforcing officer shall send a list of the names, addresses and
telephone numbers, if available, of the residential property owners
included on such return to a housing counseling agency or agencies
funded by the New York state office of the attorney general's homeowner
protection program in the region where the property is located, so that
such agency may make the homeowner aware of free foreclosure prevention
services and options available to the parties.