Section 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.