Section 551-A. Failure to extend tax

1. Where it is made to appear to a
  collecting officer that a tax, which has been levied by or on behalf  of
  a  municipal  corporation  or  special  district,  has not been extended
  against the final assessment of a parcel entered on a tax  roll  of  the
  current  or  preceding  year he shall add the appropriate tax to the tax
  roll of the current year pursuant to the procedure  set  forth  in  this
  section.
    2.    Such  collecting officer shall extend a tax thereon on behalf of
  the municipal corporation or special district by applying the  tax  rate
  of  the municipal corporation or special district for the preceding year
  or current year, as the case may be.  In the case of a tax not  extended
  on  the  tax  roll  of  the preceding year, the collecting officer shall
  enter on the tax roll of the current year the  assessed  value  of  such
  parcel as listed on the tax roll of the preceding year.
    3.  Upon extension of such tax, the collecting officer shall so notify
  the  owner  of such property.   Such notice shall identify the parcel by
  the description appearing on the  tax  roll,  and  state  the  municipal
  corporation or special district on behalf of which such tax is extended,
  the  tax  year  in  question, the assessed value of such parcel, the tax
  rate used, and the amount of the tax.  Such notice shall also notify the
  property owner of his right to complain as provided in subdivision  four
  of this section.
    4.  An owner of property or other person who would be entitled to file
  a complaint pursuant to section five hundred twelve of this article, may
  petition  the  county  director of real property tax services within ten
  days of the mailing of the notice required by subdivision three of  this
  section,  to  object  to the addition of such extension on the tax roll.
  The county director shall immediately report his findings  with  respect
  to  the  validity  of  the  action  of  the  collecting  officer  to the
  appropriate tax levying body.
    5.   The tax levying body shall  examine  the  report  of  the  county
  director  and shall issue a determination in the matter.  Copies of said
  determination shall be  served  upon  the  complainant,  the  collecting
  officer and the county director.
    6.    If  an  owner objects to the extension of such tax in the manner
  provided in subdivision four of this section, he shall have thirty  days
  from  the  determination of the tax levying body to pay such tax without
  interest.  In any other case, the owner shall have thirty days from  the
  date the notice was mailed pursuant to subdivision three of this section
  to pay such tax without interest.