(1) whenever he makes any changes in the existing assessment of property of a taxpayer; or
(2) whenever he assesses the real property of a taxpayer not previously assessed; or
(3) whenever he makes any changes in the list and assessment of property as returned by a taxpayer who has been called upon to fill in a schedule showing his property subject to taxation—
mail by regular mail notice of such action, which may be in the form of a tax bill to the taxpayer or person in charge of the property, to the address of the property or such other address as the taxpayer may have provided to the Tax Assessor. If a new assessment is made on the property, such notice shall be mailed no later than May 15th of the year the assessment is made. Any taxpayer aggrieved by the action of the Tax Assessor may institute a review of assessment under the provisions of chapter 87, Title 33, not later than September 15th of the year in which said notice is received. If a new assessment has not been made, the prior year’s assessment must be applied to the current year’s assessment.