(1) As soon as practicable after February 5 of each current year, the property appraisers of the several counties may mail to each person to whom homestead exemption was granted for the year immediately preceding and whose application for exemption for the current year has not been filed as of February 1 thereof, a form for application for homestead exemption, together with a notice reading substantially as follows:
NOTICE TO TAXPAYERS ENTITLED
TO HOMESTEAD EXEMPTION
Records in this office indicate that you have not filed an application for homestead exemption for the current year.
If you wish to claim such exemption, please fill out the enclosed form and file it with your property appraiser on or before March 1, (year) .
Failure to do so may constitute a waiver of said exemption for the year (year) .
(2) The expenditure of funds for any of the requirements of this section is hereby declared to be for a county purpose; and the board of county commissioners of each county shall, if notices are mailed under subsection (1), appropriate and provide the necessary funds for such purposes.