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This entry was published on 2014-09-22
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SECTION 1325
Collecting officer in school district; third party notification notice
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 13
§ 1325. Collecting officer in school district; third party
notification notice. 1. The collecting officer shall further enclose
with each statement of taxes described in sections one thousand three
hundred twenty-two and one thousand three hundred twenty-four of this
chapter a notice that any taxpayer who owns residential real property
consisting of no more than three family dwelling units and who is age
sixty-five or over or who is disabled is eligible for a third party
notification procedure if desired. Such notice shall state that any
eligible taxpayer wishing to participate in such procedure must
designate an adult third party to receive notification, that the
designated third party must consent to such notification, where the
appropriate application form may be obtained, and that an application
form must be filed with the collecting officer of the appropriate school
district no later than a specific date, as chosen by resolution of the
school authorities of such school district, which date shall be no
earlier than sixty days prior to the levy of taxes by or on behalf of
such school district. Duplicates of subsequent tax bills and notices of
unpaid taxes shall be mailed to such third party until such time as the
property owner or an administrator or executor of the estate of such
property owner notifies the collecting officer in writing that third
party procedure should cease or until such time as a change of ownership
is indicated on the tax roll or the collecting officer receives notice
of a change of ownership pursuant to section five hundred seventy-four
of this chapter. The collecting officer shall mail an application form
to any eligible taxpayer who requests the same and who includes a
self-addressed, stamped envelope with such request.

2. The collecting officer, upon request by the landowner receiving the
agricultural assessment, shall disclose the dollar value of the
reduction in the tax liability attributable to land receiving such
agricultural assessment.