(1)The Collector of the district shall cause to be served on the owner, chief agent, manager or occupier of every property assessable under this Chapter, a notice showing the amount of local cess payable in respect of such property and specify the date from which such cess shall take affect:Provided that it shall not be necessary to serve such notice in any year in respect of any such property when no change has been made in the amount of local cess payable in respect of the property since the issue of the last notice under this section.
