a. A claim against the department arising from the city's performance pursuant to section 19-152 of the code shall be initiated within one year from the date of entry of a notice of account if the claimant shall have filed a notice of claim with the office of the comptroller of the city of New York within the time limit established by, and in compliance with all the requirements of section fifty-e of the general municipal law. The claim forms shall be provided to property owners upon request at no cost.
b. If the office of the comptroller determines that the final work was improper, the office of the comptroller shall notify the department. The department shall pursue corrective measures and shall issue and mail a new notice within thirty days of such determination, stating when the same will be corrected and by whom, by mail addressed to the person whose name appears on the records of the city collector as being the owner of the premises. If the records of the city collector show that a party other than the owner has been designated to receive the tax bills for such property, the notice shall be mailed to such party as well as to the owner of record, at his or her last known address, or if it is a multiple dwelling, service upon the owner or managing agent may be made in accordance with section 27-2095 of the code.
Editor's note: For related unconsolidated provisions, see Appendix A at L.L. 1993/104.