§ 23. Notice of collection of taxes. Any person or corporation who is
the owner of, or liable to assessment on an interest in real property
within any town of such county may file with the receiver of taxes for
such town a notice stating his name, residence and post office address,
or in case of a corporation, its principal office, a description of the
premises with its number or other designation on the tax and assessment
roll, which notice shall be valid and continue in effect until cancelled
by such person or corporation. Such receiver of taxes shall within
twenty days after receiving any warrant for the collection of taxes and
assessments mail to each person or corporation filing such notice at the
post office therein stated a tax bill for all taxes and assessments upon
such real property included in such warrant; the receiver of taxes shall
likewise within the same period mail a tax and assessment bill for all
taxes and assessments upon real property assessed to any other taxpayer
whose address is known to the receiver or which by reasonable inquiry he
is able to ascertain. The expenses for postage, printing and stationery
required in sending such statements shall be a charge against the town.
The provisions of this section are for the benefit of taxpayers, and the
failure of such receiver of taxes to mail such tax and assessment bill
shall not invalidate such tax and assessment nor prevent the accrual of
any interest or penalty imposed for the non-payment of taxes and
assessments, nor prevent the sale of such property for the non-payment
of taxes and assessments as provided by law. No further notice than that
herein required shall be deemed necessary either in the case of property
owned by a resident or non-resident.