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This entry was published on 2014-09-22
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Statement of taxes to be mailed
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 9, TITLE 3
§ 922. Statement of taxes to be mailed. 1. (a) Upon receipt of the tax
roll and warrant, the collecting officer shall mail or, subject to the
provisions of section one hundred four of this chapter, transmit
electronically to each owner of real property at the tax billing address
listed thereon a statement showing the amount of taxes due on the
property. The statement must contain:

(i) the mailing address of the owner;

(ii) a description sufficient to effectively apprise the recipient of
the identity and location of the parcel for which it is issued;

(iii) the taxes due on such parcel and the data used to calculate the
amount due, including but not limited to: the full value of the parcel
as determined by the assessor; the uniform percentage of value
applicable to the assessing unit (or, in a special assessing unit, the
uniform percentage of value applicable to the class) pursuant to section
three hundred five of this chapter; the total assessed value of the
parcel; the assessed value of the exemptions applied to such parcel for
each taxing purpose and the full value which each such exemption
represents; the taxable assessed value of the parcel for each taxing
purpose; and the tax rate for each taxing purpose;

(iv) the total amount of taxes levied for each taxing purpose, and the
percentage increase or decrease in such amount relative to the preceding

(v) the period covered by the taxes;

(vi) the time, manner and places fixed for receiving payments of

(vii) the name and address of the collecting officer;

(viii) the interest and penalties which shall accrue if payment is not
timely made;

(ix) a legend stating "if you wish to receive a receipt for payment of
this tax bill, place an 'x' in this box { }";

(x) explanations of any abbreviations or technical terms used in the
statement of taxes;

(xi) if school district taxes are included on the statement, the
school district code established by the department of taxation and

(xii) an explanation of the assessment review process;

(xiii) such other information as may be prescribed by law; and

(xiv) if, not later than ten days after the filing of the preceding
tentative assessment roll, the assessing unit mailed to each owner of
taxable real property a notice in a form prescribed by the commissioner
containing the information described by subparagraphs (iii) and (xii) of
this paragraph (excluding the taxes due on the parcel and the tax rate
for each taxing purpose), the statement of taxes need not include the
information prescribed by subparagraph (xii) of this paragraph.

(b) In addition, in the event that at any time prior to the expiration
of his warrant the collecting officer shall receive notice of a transfer
of title to real property occurring subsequent to the taxable status
date, such collecting officer shall mail a statement of taxes to the new
owner of such real property at the tax billing address listed thereon if
the amount of taxes due as listed on the tax roll has not been paid.

(c) Nothing contained in this section shall be construed to preclude
the personal delivery of a bill to an owner or mortgage investing
institution and where a bill is so delivered, a reference in this
chapter to the mailing of such bill shall be deemed a reference to the
delivery of such bill, unless the context clearly indicates otherwise.

(d) Upon resolution duly adopted by the council of a city, or town
board of a town, the collecting officer shall cause to be enclosed with
the statement showing the amount of tax due, a summary of the adopted
municipal budget and an explanation of the computation of the tax rate.

1-a. The collecting officer shall further enclose with each such
statement 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
municipal corporation no later than a specific date, as chosen by
resolution of the legislative body of such municipal corporation, which
date shall be no earlier than sixty days prior to the levy of taxes by
or on behalf of such municipal corporation. 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.

1-b. 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.

2. The cost of the statements and postage shall be a charge against
the city or town.

3. The failure to mail any such statement, or the failure of the
addressee to receive the same, shall not in any way affect the validity
of the taxes or interest prescribed by law with respect thereto.