(1) An additional tax notice shall be mailed by April 30 to each taxpayer whose payment has not been received. The notice shall include a description of the property and the following statement: If the taxes for (year) on your property are not paid in full, a tax certificate will be sold for the delinquent taxes, and your property may be sold at a future date. Contact the tax collector’s office at once.
(2) A duplicate of the additional tax notice required by subsection (1) shall be mailed to a condominium unit owner’s condominium association or to a mobile home owner’s homeowners’ association as defined in s. 723.075 if the association has filed with the tax collector a written request and included a description of the land. The tax collector is authorized to charge a reasonable fee for the cost of this service. (3) When the taxes under s. 193.481 on subsurface rights have become delinquent and a tax certificate is to be sold under this chapter, a notice of the delinquency shall be given by first-class mail to the owner of the fee to which these subsurface rights are attached. On the day of the tax sale, the fee owner shall have the right to purchase the tax certificate at the maximum rate of interest provided by law before bids are accepted for the sale of such certificate.
(4) The tax collector shall mail such additional notices as he or she considers proper and necessary or as may be required by reasonable rules of the department.