Before June 1 in each year, unless the time therefor is extended by the commissioner of revenue administration, the selectmen of towns and the assessors of cities shall commit to the collector of taxes a warrant, under their hands and seal, together with a list of resident taxes by them assessed, directing the collector to collect the same and to pay the amount collected to the treasurer at such times as may be thereon prescribed. Within 30 days after receipt of the list, the collector shall send a bill to every person taxed by first class mail, unless for good cause the time is extended by the commissioner of revenue administration.