(b) A certificate of notice may describe:

(1) An action by the real estate investment trust, its board of trustees, or its shareholders;

(2) The occurrence of or change to facts ascertainable outside of the declaration of trust, as defined in § 8-203(c) of this title; or

(3) Any other information that the real estate investment trust determines should be disclosed.

(c) A certificate of notice may not:

(1) Amend, supplement, or correct the declaration of trust of the real estate investment trust in any manner; or

(2) Affect any rights or liabilities of shareholders, whether or not accrued or incurred before the certificate of notice is filed.

(d) A certificate of notice is not a part of the declaration of trust of a real estate investment trust.

(e) A trustee of a real estate investment trust is not required to authorize or direct the filing of a certificate of notice.

(f) A real estate investment trust is not required to file a certificate of notice for any purpose, including to indicate that there has been a change to the facts or information contained in a previously filed certificate of notice.

(g) A certificate of notice shall be executed in the manner required for charter documents by § 1-301 of this article.