(a) As used in this section, unless the context otherwise requires:
(1) “Lieutenant Governor” means the Lieutenant Governor of the United States Virgin Islands.
(2) “Disabled” means:
(i) a person who has physical or mental impairment, including, but not limited to, those of neurological, emotional, or sensory origins which substantially limits one or more of a person's major life activities;
(ii) a person who has a history record of such an impairment; or
(iii) a person who is certified by a licensed physician of the Virgin Islands to have such impairment.
(3) “Eligible taxpayer” means a senior citizen or disabled owner-occupant of residential real property consisting of no more than three family dwelling units.
(4) “Senior citizen” means a person who is sixty-five (65) years of age, or older, as of the last date on which an application pursuant to this section may be made.
(b) The Lieutenant Governor shall enclose with the statement of real property taxes for senior citizens and disabled homeowners, as provided under chapter 81 of this title, a notice that any taxpayer who owns residential real property consisting of no more than three (3) family dwelling units and who is age sixty-five (65) years, or older, or who is disabled is eligible for a third party notification procedure if desired. Such notice shall state that:
(1) any eligible taxpayer wishing to participate in the third party notification procedure must designate an adult third party to receive notification;
(2) that the designated third party must consent to such notification;
(3) where the appropriate application form may be obtained; and
(4) that an application form must be filed with the Lieutenant Governor's office no later than a specific date, which date shall be no earlier than sixty (60) days prior to the levy of taxes under this chapter.
Duplicates of subsequent tax bills and notices of unpaid taxes shall be mailed to such third party until such time as the property owner notifies the Lieutenant Governor in writing that the third party procedure should cease. The Lieutenant Governor must mail an application form to any eligible taxpayer who makes such request.(c)
(1) An eligible taxpayer may request a duplicate tax statement and a duplicate copy of any statement relative to unpaid real property taxes which are required by this section to be sent to an adult third party. Such request shall be made on a form prescribed by the Lieutenant Governor and shall be submitted to the Lieutenant Governor no later than sixty (60) days prior to the levy of taxes. The form must provide a section whereby the designated third party shall authorize consent to such designation. The request for a duplicate tax statement and a duplicate copy of any statement relative to unpaid real property taxes shall be effective upon receipt by the Lieutenant Governor.
(2) The Lieutenant Governor shall maintain a list of all eligible property owners residing in the Virgin Islands who have requested duplicate tax statements and a duplicative copy of any statement relative to unpaid real property taxes.
(3) A duplicate tax statement must be sent by the Lieutenant Governor to the third party designated by an eligible taxpayer at the same time and in the same manner as the statement of taxes is given to the eligible taxpayer. The duplicate tax statement must carry the following legend, either imprinted thereon, or on an enclosure:
(4) A duplicate copy of any statement relative to unpaid taxes required by this section must be mailed to the third party designated by the eligible taxpayer at the same time and in the same form as the statement of unpaid taxes is given to the eligible taxpayer. The duplicate copy of such statement must carry the following legend, either imprinted thereon or on an enclosure:
(5) Failure to mail any duplicate statement required by this section, or the failure of any third party to receive the same shall not affect the validity of the levy, collection, or enforcement of such taxes.