§ 987. Notice of unpaid taxes. 1. The collecting officer shall, on or
after the thirty-first day following the expiration of the period during
which taxes may be paid without interest, but no later than the sooner
of the eighty-fifth day after such expiration or the fifteenth day prior
to the expiration of the warrant for the collection of taxes, mail a
notice to each owner of real property upon which taxes remain unpaid on
the tax roll to which his or her warrant relates; provided, however, in
the county of Monroe, the collecting officer shall no later than the
sooner of the ninetieth day after such expiration or the fifteenth day
prior to the expiration of the warrant for the collection of taxes, mail
a notice to each owner of real property upon which taxes remain unpaid
on the tax roll to which his or her warrant relates. This notice shall
be sent to the mailing address of the owner and a copy of such notice
shall be sent to the tax billing address, if different. The governing
body of the municipal corporation may adopt a local law or resolution
providing for the expense of mailing such notices, which shall be an
additional penalty of not more than two dollars chargeable against the
parcel. Such notice shall at least contain the following and may be
attached to or be part of a duplicate copy of the tax bill:

"The taxes on your property have not been paid. If the taxes should
have been paid through a real property tax escrow account, please
immediately notify the holder of the account that the taxes have not yet
been paid."

2. In a municipal corporation which accepts payments of taxes in
installments, the provisions of this section shall be applicable to each
unpaid installment; provided, however, that with respect to the first
installment payment for any fiscal year, the notice required by this
section shall be sent no later than eighty-five days after the last date
on which such payment was payable without interest, provided, however,
in the county of Monroe the notice required by this section shall be
sent no later than ninety days after the last date on which such payment
was payable without interest, and that with respect to installment
payments other than the first installment payment for a fiscal year,
such notice shall be sent no later than one hundred twenty days after
the last date on which such installment was payable without interest.

3. The address to which each such notice to the owner shall be mailed
shall be the mailing address of the owner as reported pursuant to
section five hundred seventy-four of this chapter or as otherwise
reported to the collecting officer; provided, however, that if no such
address has been reported, such notice shall be mailed to the address of
the property as shown on the tax roll.

4. The failure to mail any such notice, or the failure of the
addressee to receive the same, shall not in any way affect the validity
of taxes or interest prescribed by law with respect thereto.

5. The provisions of this section shall apply to all municipal
corporations, other than school districts, notwithstanding any general,
special or local law to the contrary; provided, however, that where a
school district tax has been levied together with the taxes of a city or
town, the notice of the city or town collecting officer shall make
reference to the school district taxes.