Section 165-A. Notices of final determination on applications for owner-occupied residential property

On or before the last day  provided  by  law  for  the  rendering  of  the  final  determination  of  the tax
  commission pursuant to section one hundred sixty-five  of  this  charter
  the  tax  commission  shall  mail  to  each  applicant  who has filed an
  application for the correction of the assessment of a one, two or  three
  family residential structure, except such property held in a cooperative
  or  condominium  form  of  ownership,  a  notice of the tax commission's
  determination of his or her assessment. Such notice shall  also  contain
  the  statement:  "If  you are dissatisfied with the determination of the
  New York city tax commission and you are the owner  of  a  one,  two  or
  three family residential structure and reside at such residence, you may
  seek  judicial  review  of  your  assessment  either  under title one of
  article seven of the real property tax law or  under  the  small  claims
  assessment  review  law  provided by title one-A of article seven of the
  real property tax law." Such notice shall also state the  last  date  to
  file  petitions  for judicial review and the location where small claims
  assessment review petitions may be obtained. Failure to  mail  any  such
  notice  or failure of the applicant to receive the same shall not affect
  the validity of the assessment.