244.28. The person in whose name is entered on the roll a unit of assessment that may be subject to the tax or in respect of which an amount in lieu of the tax may be paid shall, on request, provide the municipality with any information it requires to determine whether to avail itself of the first or the seventh paragraph of section 244.27 and, where applicable, to establish the rate reduction provided for in that section that applies in respect of the unit.
In case of non-compliance, the rate reduction in respect of which the request for information was made does not apply to the unit.