Pub. L. 93-407, tit. IV, pt. 2, subpt. b, sec. 425

Sec. 425. Beginning as soon as possible after January 1, but no later than March 1 of each year, each taxpayer shall be notified of the assessment of his real property for the next fiscal year. The notice, or statement accompanying the notice, shall include— (1) the address, lot, square, and type of land use by major category of the property; (2) the assessed value of the land and improvements (shown separately and in total) of the property for the next fiscal year and such amounts for the previous fiscal year; (3) the amount and percentage of change in assessed value over the previous fiscal year; (4) an indication of the reason for such change in assessment, such as, but not limited to, improvements to the property, zoning change, changing market values; (5) statement of appeal procedures pursuant to section 426(1); (6) the citation to the regulations or orders under which the property was assessed; (7) the location of the assessment roll, studies, and notes referred to in sections 424 and 426(g) and the hours during which the information is available; (8) the availability of a listing of the assessed value of property referred to in section 424(c); and (9) an explanation of all special benefits, incentives, limitations, or credits which relate to real property taxes as a result of this or any other Act.