Section 510-A. Notice to property owners of changes in the taxable status of their property

1.  Notwithstanding  the  provisions  of  any general,
  special or local law to the contrary, the assessors in towns,  counties,
  and cities, having power to determine the taxable status of property for
  tax  purposes  shall,  not  later  than  ten  days prior to the date for
  hearing complaints in relation to assessments, or in  the  case  of  the
  city of New York, not later than thirty days prior to the final date for
  filing  an  appeal,  mail  to  each owner of such real property in their
  town, city or county a notice of change which said assessors  have  made
  in  the  taxable  status  of such property from the status of (a) wholly
  exempt to taxable in whole or in part or (b) taxable in part to  taxable
  in whole. Such notice shall include a statement of the date or dates and
  times  at  which  the  board  of  assessment  review  shall meet to hear
  complaints with respect to assessments.
    2. Failure to mail any such notice or failure of the owner to  receive
  the  same  shall not prevent the levy, collection and enforcement of the
  payment of taxes on such real property.
    3. The provisions of subdivision one of this section shall  not  apply
  to  any  assessing unit which sends an assessment disclosure notice and,
  if thereafter required, a notice of change,  pursuant  to  section  five
  hundred  eleven  of  this  chapter;  provided  such notice addresses the
  discontinuance of an exemption granted on the  assessment  roll  of  the
  preceding year to the property for which the notice is sent.