The Editor, Sir:

I noticed correspondence from Marcia Harford and Clement Applewaite regarding property tax obligations. Mr Applewaite said that assessment notices are instruments of courtesy that have become necessities due to non-compliance.

This is not so. Section 3 (2) of the Property Tax Act states as follows:

"The Commissioner of Inland Revenue shall cause to be assessed the property tax payable by every person in possession of property liable to property tax, and shall cause to be served on each such person a notice of assessment addressed to him at his usual place of abode or business stating the amount of property tax at which he is assessed and which is payable by him."

It is this failure that I believe Ms Harford complains about and I can confirm that, in my case, I have not in years received any notice of assessment, though I recently received a notice of valuation that I used to assess the tax payable. The Commissioner needs to "step up ina life."

I am, etc.,

GEOFF MADDEN

gbrmadden@yahoo.com