§ 3017. Notice to taxpayer of exempt property. In or with any notice to a taxpayer provided under subdivision (d) of § 5222 of the civil practice law and rules, or under subdivision (c) of § 5232 of the civil practice law and rules, at the time and in the manner such notice is provided, there shall also be provided to such taxpayer a list in summary form of substantially all property which is exempt from being applied to the satisfaction of tax warrants, including property listed in sections fifty-two hundred five and fifty-two hundred six of the civil practice law and rules. At any time subsequent to the publication of a notice of sale and prior to the sale of real property pursuant to § 5236 of the civil practice law and rules, a sheriff or an officer or employee of the department acting in the capacity of a sheriff shall mail by first class mail, or shall personally deliver, to each taxpayer who is a natural person a copy of the notice required by this section. Where a single notice is provided to a taxpayer pursuant to this section, it shall be deemed to be sufficient notice for purposes of complying with subdivision (d) of section fifty-two hundred twenty-two and subdivision (c) of § 5232 of the civil practice law and rules if it contains the same basic text or information contained in the notice required by such subdivisions. This § of the civil practice law and rules.