§ 1325. Collecting officer in school district; third party\nnotification notice.
1.The collecting officer shall further enclose\nwith each statement of taxes described in sections one thousand three\nhundred twenty-two and one thousand three hundred twenty-four of this\nchapter a notice that any taxpayer who owns residential real property\nconsisting of no more than three family dwelling units and who is age\nsixty-five or over or who is disabled is eligible for a third party\nnotification procedure if desired. Such notice shall state that any\neligible taxpayer wishing to participate in such procedure must\ndesignate an adult third party to receive notification, that the\ndesignated third party must consent to such notification, where the\nappropriate application form may be obtained,
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§ 1325. Collecting officer in school district; third party\nnotification notice. 1. The collecting officer shall further enclose\nwith each statement of taxes described in sections one thousand three\nhundred twenty-two and one thousand three hundred twenty-four of this\nchapter a notice that any taxpayer who owns residential real property\nconsisting of no more than three family dwelling units and who is age\nsixty-five or over or who is disabled is eligible for a third party\nnotification procedure if desired. Such notice shall state that any\neligible taxpayer wishing to participate in such procedure must\ndesignate an adult third party to receive notification, that the\ndesignated third party must consent to such notification, where the\nappropriate application form may be obtained, and that an application\nform must be filed with the collecting officer of the appropriate school\ndistrict no later than a specific date, as chosen by resolution of the\nschool authorities of such school district, which date shall be no\nearlier than sixty days prior to the levy of taxes by or on behalf of\nsuch school district. Duplicates of subsequent tax bills and notices of\nunpaid taxes shall be mailed to such third party until such time as the\nproperty owner or an administrator or executor of the estate of such\nproperty owner notifies the collecting officer in writing that third\nparty procedure should cease or until such time as a change of ownership\nis indicated on the tax roll or the collecting officer receives notice\nof a change of ownership pursuant to section five hundred seventy-four\nof this chapter. The collecting officer shall mail an application form\nto any eligible taxpayer who requests the same and who includes a\nself-addressed, stamped envelope with such request.\n 2. The collecting officer, upon request by the landowner receiving the\nagricultural assessment, shall disclose the dollar value of the\nreduction in the tax liability attributable to land receiving such\nagricultural assessment.\n