Yes, the failure to mail a statement or the failure of a property owner to receive a bill will not affect the validity of the taxes or interest prescribed by law (New York State Tax Law 922). In addition, neither the receiver of Taxes nor any other official has legal authority to waive statutory penalty charges. These are fixed by the Real Property Tax Law. If they are waived, the collecting officer would be personally responsible. As all records are audited by State examiners, there is absolutely no discretion in this matter. The Constitution and the law of the State mandate the procedure.