SECTION 1. Section 44-9-10 of the General Laws in Chapter 44-9 entitled "Tax Sales" is hereby amended to read as follows:

44-9-10. Notice of sale to taxpayer. -- (a) Whether or not the person or general partnership to whom the estate is taxed as of December 31st prior to the tax sale is a resident of this state, the collector shall, in addition to the foregoing, notify the taxpayer of the time and place of sale either by registered or certified mail sent postpaid to the taxpayer's last and usual place of abode street address of the real estate liable for payment of taxes, and, if different, to the taxpayer's address listed with the tax assessor's office of the city or town where the real estate is located or to any other address the taxpayer designates by written notice to the tax assessor, or to the address of the taxpayer stated on the deed recorded in the land evidence records of the city or town where the real estate is located or to the last known address of the taxpayer not less than twenty (20) days before the date of sale or any adjournment of the sale, or be left at the taxpayer's last and usual place of abode known address, or personally served on the taxpayer not less than twenty (20) days before the date of sale or any adjournment of the sale, but no notice of adjournments shall be necessary other than the announcement made at the sale.

(b) Persons aged sixty-five (65) years and over or persons suffering from a disability may designate a third party to whom notice may be sent as required pursuant to this section by advising the tax assessor of the name and address of the person.

(c) If the estate taxed is a corporation, the notice may be sent either by registered or certified mail to its place of business or left at the business office of the corporation with some person employed there.

(d) In the event the person to whom the estate is taxed is listed in the records of the assessor and/or collector as having applied for and been granted a property tax abatement based wholly or partially on the age of the taxpayer, then the collector shall also notify the department of elderly affairs by registered or certified mail postage prepaid not less than twenty (20) days before the date of the sale. Failure to notify the department of elderly affairs shall not affect the validity of a tax sale.

SECTION 2. This act shall take effect upon passage.