Section 986. Receipts for taxes

1. The collecting officer shall upon
  request or by notice on the tax bill of a person paying a  tax,  deliver
  or  forward by mail a receipt to such person specifying the date of such
  payment, the name of such person, the description  of  the  property  as
  shown  on  the  tax  roll,  the  name  of the person to whom the same is
  assessed, the amount of such tax  and  the  date  of  delivery  to  such
  officer  of  the  tax roll on account of which such tax was paid, except
  that the collecting officer of  the  city  of  New  York  shall  not  be
  required to give such a receipt unless payment of a tax is made in money
  or unless the person paying the tax makes a request therefor in writing.
  Nothing  contained  in  this  subdivision  shall  prevent the collecting
  officer from delivering or forwarding by mail a receipt  to  any  person
  paying  a  tax  who  does  not  request  such a receipt or make a proper
  notation on the tax bill.   Provided, however, if a tax  is  paid  by  a
  mortgage  investing  institution  pursuant  to  title  three-A  of  this
  article, a receipt for each paid tax bill shall be delivered  or  mailed
  to  the  mortgagor  pursuant  to  the provisions of section nine hundred
  fifty-five of this article.
    2. The comptroller shall prescribe the form of such receipts and  they
  shall  be  furnished  to  the  town  collecting  officer by the board of
  supervisors at the expense of the county; to the city collecting officer
  by the council at the expense of the city;  to  the  village  collecting
  officer  by  the  village trustees at the expense of the village; to the
  school collecting officer by the school authorities at  the  expense  of
  the  school  district. The expense of mailing receipts shall be a charge
  against the appropriate city, town, village or school district.
    3. At the time of giving such a receipt the collecting  officer  shall
  retain  a  copy  thereof which shall be subject to public inspection and
  shall be filed with his return to the county treasurer or  such  officer
  or board to which he makes his return.
    4.  The  governing body of any municipal corporation, may by ordinance
  or resolution require the use by the collecting officer of a  mechanical
  receipting  device  containing locked-in records of receipts approved by
  the state comptroller in those municipal corporations whose accounts the
  state comptroller has power to audit and in other municipal corporations
  by the city comptroller thereof, in lieu of  the  receipts  required  by
  this  section. Such locked-in records of receipts shall be removed daily
  from  such  device  by  the  collecting  officer,  or  by  a  designated
  subordinate  authorized  to  do so by the collecting officer in writing,
  and when removed, they shall be kept in  consecutive  and  chronological
  order  securely fastened in a book or bound volume. It shall be the duty
  of the governing body of such  municipal  corporation  to  provide  such
  receipting   device  and  records  at  the  expense  of  such  municipal
  corporation. After such system is installed and  until  such  action  is
  rescinded  by like ordinance or resolution, the collecting officer shall
  use such device only while giving receipts for taxes paid to him.