§ 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. a. Such statement shall recite that such owner may elect, pursuant
to section thirteen hundred forty of this chapter, 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.

b. If the owner has elected to pay the taxes set forth in the
statement in installments, pursuant to this article, the due dates for
payment of such installment payments without interest and penalties
shall be clearly disclosed on the statement outlined in subdivision one
of this section.