§ 25-8. Board of Assessors to notify exempt persons each year.

At least 60 days prior to January 2, the taxable status date, the Assessor shall mail to each person who was granted exemption pursuant to this chapter on the latest completed assessment roll an application form and a notice that such application must be filed on or before the taxable status date and be approved in order for the exemption to continue to be granted. Failure to mail such application form or the failure of such person to receive the same shall not prevent the levy, collection and enforcement of the payment of the taxes on property owned by such person.