Section 981. Tax statements to include notice of arrears

1. Notwithstanding
  any  general, special or local law, if at the time of the preparation of
  a statement of taxes, the real property to which the  statement  relates
  is  subject  to a delinquent tax, the statement of taxes shall include a
  legend in substantially the following form:
      "Taxes from one or more prior levies remained due and owing when
      this statement of taxes was prepared.  Payment  of  the  arrears
      should  be made to (insert name, address and telephone number of
      the enforcing officer, or, if the delinquent tax lien  has  been
      sold  pursuant  to title five of article eleven of this chapter,
      insert name, address and telephone number of  the  purchaser  or
      its  collection  agent).  To  determine  the  amount in arrears,
      contact that office. Continued failure to pay all of  the  taxes
      levied  against  the  property  will  result in your loss of the
      property."
    2. Upon the request of the collecting officer, a list identifying  the
  parcels  to  which this provision applies shall be furnished annually to
  the collecting officer by the enforcing officer, as defined  by  section
  eleven  hundred  two  of  this  chapter, no later than the thirtieth day
  prior to the last date prescribed by law for the mailing of a  statement
  of  taxes.  In  lieu of providing such a list, the enforcing officer may
  furnish a copy of the list of delinquent taxes filed pursuant to section
  eleven hundred twenty-two of this chapter, if available.
    3. Failure to include such a legend shall not invalidate  any  tax  or
  prevent the enforcement of the same as provided by law.
    4.  The  provisions  of this section shall not apply to tax statements
  prepared by the collecting officer of a school district or a village for
  which the county enforces delinquent taxes pursuant to section  fourteen
  hundred forty-two of this chapter.