(a)
(1) When any owner of real property located in a road improvement district created under this chapter notifies any member of the board of directors of the improvement district by certified mail, return receipt requested, that the property owner has transferred ownership of all or any part of the property, the board shall instruct the county official in possession of the tax books of the county within thirty (30) calendar days after the notice was mailed as to:
(A) The change of ownership; and
(B) If the property was divided, the amount of assessment of benefits levied against each resulting portion of the property.
(2)
(A)
(i) At the same time the real property owner notifies a board member under subdivision (a)(1) of this section, the property owner shall also notify the county clerk of the county in which the property is located.
(ii) The notice shall indicate the identity of the board member notified and the date the notice is mailed.
(B) If the county clerk is not in possession of the tax books of the county when the notice is received, the county clerk shall forward the notice to the county official in possession of the tax books of the county.
(b) If the county official in possession of the tax books of the county does not receive instructions from the improvement district board as required under subsection (a) of this section, the county official may reapportion the assessment of benefits in an equitable manner and change the tax books of the county to reflect the change in ownership.