Notice of Assessments; Addresses of Persons Entitled to Notice

On or before December 1st preceding the tax year, the Director shall give notice of the assessment for the tax year against each known owner, by personal delivery to the owner or by mailing to him or her on or before such date, postage prepaid and addressed to him or her at his or her last known place of residence or address, a written notice identifying the property involved by the tax key, whether it is improved, vacant land, or partially complete, and the general class established for tax rate purposes in accordance with Sec. and setting forth the fee simple valuation placed upon the real property determined pursuant to Sec. , the property's highest and best use, the exemption, if any, allowed or denied, as the case may be, and the net taxable value of the real property; provided that for property subject to a time share plan, the Director shall give notice of the assessment of each time share unit to the plan manager of the time share plan in the manner provided in this Section. The plan manager shall be responsible for allocating the valuation of each time share unit among the various time share unit owners.In addition to the foregoing, the Director shall, in each year, give notice of the assessments for the year by public notice (by publication thereof at least three times on different days during the month of December of such year in a newspaper of general circulation, published in the English language) of a time when (which shall be not less than a period of 10 days prior to December 31st preceding the tax year) and of a place where the records of taxable properties maintained in the district showing all assessments made for the district may be inspected by any person for the purpose of enabling him or her to ascertain what assessments have been made against him or her or his or her property and to confer with the Director so that any errors may be corrected before the filing of the assessment list.