Delinquent taxes — Notice to record owner; contents.

(b) Notwithstanding the provisions in subsection (a) of this section, beginning October 1, 1993, and for each tax year thereafter, annually and subsequent to October 1st, the Assessor of the District of Columbia shall mail to the record owner of each lot or parcel of land upon which a real property tax has been levied by the District of Columbia as of October 1st of the same year, a notice of the amount of such real property tax, and of the manner in which the amount of such real property tax is payable according to law. The notice shall state whether there were any delinquent real property taxes unpaid on October 1st of the year in which the notice is sent; provided, that if the address of the owner is unknown, the notice shall be mailed to the owner’s agent, if known; and if there is more than 1 record owner of any lot or parcel, notice mailed to 1 of the owners shall be deemed compliance with this section; provided further, that nothing in this section shall affect in any way the provisions of § 47-1203 ; provided further, that failure of the property owner or the property owner’s agent to receive the notice shall not relieve the property owner of payment of any penalty or interest as required by law for the delinquent payment of real property taxes; provided further, that the term “record owner” shall include 1 or more persons whose leasehold interest or interests in a leasehold condominium, as that term is defined in § 42-1901.02(18) , extends for the entire balance of the unexpired term or terms.