1   In relation to each person to whom a taxation notice for the 2018 taxation year is required to be mailed under section 21 (2) of the Taxation (Rural Area) Act and to whom the taxation notice was not mailed on or before May 31, 2018, the date on or before which the Surveyor of Taxes must, under that section, mail that taxation notice to the person is extended to July 15, 2018.

2   A taxation notice mailed by the Surveyor of Taxes in accordance with the order set out in section 1

(a) is a taxation notice mailed under section 21 (2) of the Taxation (Rural Area) Act, and

(b) is not a copy taxation notice as defined in section 1 of that Act even if the taxation notice is labelled as a copy.

3   In relation to taxes that are levied in a taxation notice mailed, in accordance with the order set out in section 1, after May 31, 2018 and on or before July 15, 2018,

(a) the date on which the taxes are due and payable under section 11 (1) of the Taxation (Rural Area) Act is extended to the date that is 38 days after the issue date of the taxation notice,

(b) the reference in section 11 (1) of the Taxation (Rural Area) Act to May 31 of any year is to be read as a reference to July 15, 2018,

(c) the references in section 11 (1), (1.1) (a) and (b), (1.2) (b) and (2) (a) of the Taxation (Rural Area) Act to July 2 of the year the taxes are first levied are to be read as references to the date that is 38 days after the issue date of the taxation notice, and

(d) both references in section 11 (5) of the Taxation (Rural Area) Act to July 2 are to be read as references to the date that is 38 days after the issue date of the taxation notice.