Except when assessing real estate under N.H. Rev. Stat. § 75:8-a, any municipality with a population over 10,000 as determined pursuant to N.H. Rev. Stat. § 78-A:25 intending to appraise real estate annually at market value, as defined in N.H. Rev. Stat. § 75:1, shall authorize such annual appraisal by a majority vote of the governing body. The governing body shall hold 2 public hearings regarding the annual appraisal process at least 15 days, but not more than 60 days, prior to the governing body’s authorization vote. Any municipality with a population over 10,000 as determined pursuant to N.H. Rev. Stat. § 78-A:25 annually appraising real estate at market value shall provide notification of changes to the assessed valuation prior to the issuance of the final tax bill, either by individual notice to the property owner, by public notice in a newspaper of general circulation, or by any other means deemed appropriate by the governing body.