Section 922. Statement of taxes to be mailed

1. (a) Upon receipt of the tax
  roll  and  warrant,  the  collecting officer shall mail 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
  levy;
    (v) the period covered by the taxes;
    (vi)  the  time,  manner  and  places  fixed for receiving payments of
  taxes;
    (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
  finance;
    (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 state board
  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.