I discussed the matter with Phase 1 Apts President last week and he knew of no demands sent at the time, it does appear the town hall can only deal with so many at a time and the reason the invoice is for 2 years is that they never got returns and details from Roda early.
You can be sure Phase 1 owners will certainly be receiving them in the near future but the cut off date for both Phase 2 and indeed Phase 3 owners who have received demands is the 20th November I believe, thereafter automatic 20% fines will be added.
As a reminder it is actually the owners responsibility to pay these taxes as with all taxes, not of the town hall to chase us, others have completed returns in person at the town hall. If demands are sent, they will have gone to the very first address you gave to Roda when signing up so if you have moved it is unlikely any change of address will have been passed on.
What I cannot establish is how the Valor Catastral is calculated and why the demands vary from 680 to 830 euros for two years for a 2 bed apartment. Incidentally mine is 369 for 2008 and 365 for 2009
You would expect penthouses and 3 beds to pay more but this does not always seem the case.
Would welcome any input from Spanish speakers or locals who understand the tax system.