Tax Type
Local Taxes
Property Tax
Description
Reassessment;Notice Requirements
Topic
Local Taxes Discussion
Returns/Payments/Records
Date Issued
11-21-1974
Notice of reassessment of real property must be sent to the individual whose name is recorded in the land book, regardless of whether this individual is the owner or someone designated by the owner to receive the bill. However, an individual who is not the owner of the property must transmit any bill he receives, separately or with other correspondence, to the true owner even when he is the mortgagee of the property and ultimately responsible for payment of the bill. There is no penalty authorized by statute for failure to transmit the bill to the true owner; the proper procedure would be a mandatory injunction.
Attorney General's Opinion