§ 3017. Notice to taxpayer of exempt property. In or with any notice
to a taxpayer provided under subdivision (d) of section fifty-two
hundred twenty-two of the civil practice law and rules, or under
subdivision (c) of section fifty-two hundred thirty-two of the civil
practice law and rules, at the time and in the manner such notice is
provided, there shall also be provided to such taxpayer a list in
summary form of substantially all property which is exempt from being
applied to the satisfaction of tax warrants, including property listed
in sections fifty-two hundred five and fifty-two hundred six of the
civil practice law and rules. At any time subsequent to the publication
of a notice of sale and prior to the sale of real property pursuant to
section fifty-two hundred thirty-six of the civil practice law and
rules, a sheriff or an officer or employee of the department acting in
the capacity of a sheriff shall mail by first class mail, or shall
personally deliver, to each taxpayer who is a natural person a copy of
the notice required by this section. Where a single notice is provided
to a taxpayer pursuant to this section, it shall be deemed to be
sufficient notice for purposes of complying with subdivision (d) of
section fifty-two hundred twenty-two and subdivision (c) of section
fifty-two hundred thirty-two of the civil practice law and rules if it
contains the same basic text or information contained in the notice
required by such subdivisions. This section shall not apply to an
income execution under section fifty-two hundred thirty-one of the civil
practice law and rules.