§ 13-b. Payment of taxes by railroad and certain other corporations.
The clerk of the board of supervisors of Suffolk county need not
transmit to the county treasurer any statement of the tax levied against
any railroad corporation, telegraph, telephone or electric light line,
or gas company nor shall the county treasurer collect or receive the tax
levied against any such company in any town prior to the return of the
tax roll by the receiver, but all such taxes shall be payable to the
receiver within the period in which the tax and assessment roll is in
the receiver's custody. The receiver shall within ten days after
receiving the warrant for the collection of any tax against any such
corporation, mailed to such corporation at the address furnished by the
corporation for that purpose, or in default thereof to the address of
the principal office of the corporation according to the best
information obtainable by the receiver, a bill setting forth the
assessed valuation and the tax extended on the tax and assessment roll
for each tax levy against such corporation with the items thereof as
they appear on the tax and assessment roll. Such corporation may pay
such tax and assessment to the receiver at the time and subject to the
same privileges and penalties as provided by section thirteen of this
act, and after a return by the receiver to the county treasurer of any
such tax or assessment unpaid, the county treasurer shall collect the
same with such additional interest and penalties and in such manner as
is provided by law. The failure of a receiver to mail the notice shall
not invalidate the tax or assessment nor prevent the accrual of penalty,
interest or any remedy provided by law for the non-payment of the tax or
assessment.