(a) Notice of assessment. The collector, after receiving a list of charges or assessments under section 9, 10 or 11 hereof, shall forthwith, at the expense of the town, send to each person assessed or charged notice of the amount of his assessment or charge. The notice shall substantially identify the person assessed, state the amount of the assessment or charge and refer to the remedy available under section 44-5-26 of the General Laws. The notice shall be mailed postpaid and directed to the last known address of the person assessed. If there are persons whose addresses are unknown, a similar notice covering the assessment against such persons shall be published in a newspaper of general circulation in the town and such published notice may be a single collective notice for all such persons. No irregularity in the notice required by this section shall excuse the non-payment of the assessment or charge or affect its validity or any proceedings for the collection thereof as long as there is substantia] compliance with the provisions hereof. No deficiency in the notice to the person assessed shall excuse the non-payment by others of the assessment or charge assessed against them or affect the validity thereof or any proceedings for the collection thereof.
(b) Application of General Laws to collection and levy. In proceedings under section 44-5-26 of the General Laws in connection with a charge or assessment under section 9, 10 or 11 hereof, section 44-5-30 of the General Laws shall apply without regard to those provisions of said section dealing with the taxpayer's account. Section 44-5-31 of the General Laws shall not apply. The town council shall be made party to such proceedings in lieu of the assessors.
(c) Corrected assessment or charge. In the event an assessment or charge is partially or wholly invalid, the town council may make a corrected assessment or charge to replace the invalid assessment, charge or portion and certify the same forthwith to the town treasurer. The corrected assessment or charge shall be due and payable at the time regular town taxes or installments thereof are first due and payable after receipt by the town treasurer of such certificate. If it is a corrected charge under section 9 hereof and at least two installment payment dates for the regular town taxes for the year to which the charge relates have not passed, the charge may be paid in equal installments on the remaining installment payment dates. If it is a corrected assessment under section 10 hereof, the person assessed shall be entitled to pay in installments to the extent permitted by the town council under section 10 hereof for the original assessment being corrected, provided the first installment shall be sufficient to compensate without interest for all installments which would have become due then or theretofore in the normal course. Except as otherwise provided in this section, the corrected charge or assessment shall be subject to the same provisions as the original charge or assessment under section 9, 10 or 11 hereof, as the case may be.
(d) Cancellation of assessment by town council. The town council may at any time cancel in whole or in part any charge or assessment under section 9, 10 or 11 to the extent the town council determines such charge or assessment to have been improperly imposed. (P.L. 1958, ch. 138, § 1, as added by P.L. 1960, ch. 205, § 5; P.L. 1967, ch. 110, § 2.)