Section 1424. Apportionment of tax lien

1. The assessors shall, at the
  written request of the owner,  mortgagee  or  prospective  purchaser  or
  mortgagee,  apportion  any  tax  lien  affecting property which is to be
  subdivided or a part thereof sold or mortgaged or affecting two or  more
  lots  which  have  been assessed as one and file such apportionment with
  the treasurer. The treasurer shall upon the filing of such apportionment
  in his office give written notice thereof by mail to the holder  of  any
  tax  lien  so  apportioned  and  also to all owners or mortgagees as are
  shown  in  an  affidavit  to  be  filed  by  the  applicant   for   such
  apportionment.  The applicant shall file with the treasurer an affidavit
  showing who are the  owners  of  the  property,  with  their  names  and
  addresses  and  also  the  names and addresses of all mortgagees holding
  mortgages against the whole or any part of the property in reference  to
  which the tax lien is to be apportioned. The holder of any such tax lien
  or  any  owner  or mortgagee may within ten days thereafter give written
  notice to the treasurer if he objects to the  apportionment  and  within
  ten days after filing such written notice shall commence a proceeding to
  review  the  action of the assessor in making such apportionment. In the
  event of the failure of the holder of any tax lien or owner or mortgagee
  to file objections to the apportionment within ten days, or if he  files
  objections,  to  proceed to review the apportionment within twenty days,
  such apportionment shall be effective and the treasurer or the holder of
  any tax lien shall thereupon accept payment of the amount so apportioned
  as affecting any part so apportioned and thereafter  all  provisions  in
  this  section  contained in reference to the payment of the tax lien, or
  the foreclosure thereof, shall apply to the apportioned amounts.
    2. Where a village has enacted a local law as provided in  subdivision
  three  of  section  fourteen  hundred  two  of this article, the town or
  county assessor, who prepares a copy of the appropriate part of the town
  or county assessment roll for village tax purposes,  shall  perform  the
  duties otherwise imposed on village assessors by this section.