§ 8-2.1130. Tax Assessment—Notice Requirements.  


Latest version.
  • The notice of assessment shall be served upon the person either by handing it to him or her personally, or by a deposit of the notice in the United States mail, postage prepaid thereon, addressed to the person at the address of the location of the business or to such other address as he or she shall register with the Administrator for the purpose of receiving notices provided under this article; or, should the person have no address registered with the Administrator for such purpose, then to such person's last known address. For the purposes of this section, a service by mail is complete at the time of deposit in the United States mail.

(Ord. No. 3672-C.S., § 2, effective 11-28-17)