New York SCT Code § 24

Duty of town clerk respecting non-resident taxpayers
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§ 24. Duty of town clerk respecting non-resident taxpayers. The town\nclerk of each town shall on or before December first, nineteen hundred\nand twenty, make and file with the receiver of taxes of the town a\ncorrect transcript of notices filed under section seventy of the tax\nlaw, which transcript shall become part of the records of the office of\nthe receiver of taxes, who shall thereafter proceed as if each person or\ncorporation named thereon had filed the notice required by the preceding\nsection of this act; and from and after the filing of said transcript\nthe provisions of section seventy of the tax law shall no longer apply\nto Suffolk county.\n

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