White Plains, N.Y., Mun. Code ch. 4-10 § 4-10-19

(a) The commissioner of planning shall prepare a tentative list of owners of buildings to be charged the annual charge, identifying the address and tax lot reference of the premises and the address of the owner thereof, taken from the assessor's records and other available information as to the names and addresses of the owners. The list shall state as to each building the number of units of housing accommodations at the premises subject to regulation under the "act." This list shall be posted in a public place at the office of the Commissioner of Planning for a period of two (2) weeks from January 1 in each year.
(b) Notice of such posting shall be published in the official newspaper at least twice between January 1 and January 15. During the period between January 1 and January 31, during the regular business hours, objections shall be heard by the commissioner of planning or his designated representative, as to any claim or discrepancy in the amount of units for which the annual charge is to be made.
(c) The commissioner of planning shall make a record of any such objections and determine the merits of such objections and amend the tentative list consistent with the determination of objections, establishing thereby the final list of annual charges.
(d) After January 1, but prior to January 31, the commissioner of planning shall file with the commissioner of finance a certified copy of the list of annual charges.
(e) The commissioner of finance shall then render bills on account of the annual charge to the owners in the amounts designated on the list, and mail the bills to the owners at the addresses designated thereon in the same manner as is provided for the billing of the second half city taxes. The annual charges shall become a lien, be due and payable, interest charged, penalties accrued, and collections enforced in the same manner as is provided by the Charter for taxes levied pursuant to section 84 of the Charter.
(f) The commissioner of finance shall, upon receipt of the adjusted bill to the city at the close of the state fiscal year as provided for in section 8-a of the "act," render a bill for the adjusted annual charge to the person billed for the initial annual charge. When a refund is otherwise payable upon the annual charge for a building, but the annual charge has not been paid, then the commissioner of finance shall render a corrected bill setting forth the balance owing, inclusive of penalties and interest.
State Law reference-- Power of local government to fix, levy, impose, collect and administer fees and liens on local property in connection therewith, Statute of Local Governments, § 10 (5).