New York SCT Code § 71

Bill of taxes to show arrears
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§ 71. Bill of taxes to show arrears. There shall be a ruled column for\narrears in every tax bill rendered for taxes for lots on which said\narrears or assessments may be due, or may have been sold and are still\nredeemable, in which shall be written opposite the entry of the\ndescription of said lot or parcel of land "Arrears" and at the bottom of\nsaid bill shall be printed "Whenever any tax or assessment shall remain\nunpaid for six months from February first, the property will be sold to\nsatisfy such arrears of taxes or assessment, and all taxes and\nassessments up to a day to be named in the advertisement of sale. The\namount of arrears may be obtained from and paid to the county\ntreasurer."\n

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