New York SCT Code § 77

Tax agent
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§ 77. Tax agent. A mortgagee of lands situated in the county, who\nresides out of it, may appoint an elector of the county as his tax\nagent. Upon the presentation of such appointment to the county\ntreasurer, he shall file the same, and register the names and addresses\nof such tax agents in a book to be kept by him for that purpose.\n

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