(1) Without prejudice to any other action which may be taken, the Revenue Commissioners may make, as regards a residential property, an estimate of an amount of local property tax, in relation to a liability date (in this Act referred to as a "Revenue estimate").
(2) Where a Revenue estimate is made under subsection (1), the Revenue Commissioners shall notify the person in respect of whom the Revenue estimate has been made -
(a) that the Revenue estimate has been made and of its amount, and
(b) that the Revenue estimate shall become due and payable in the circumstances specified in section 49.
(2A) Where the person whom the Revenue Commissioners are required to notify under subsection (2) is a person to whom section 44(1) applies, it shall be sufficient compliance with subsection (2)(a) for the Revenue Commissioners to notify that person -
(a) that the Revenue estimate or estimates, as the case may be, will be made available by electronic means, and
(b) of the particular electronic mea
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