The notice of assessment shall be served upon the person either by personal delivery,
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 auditor-controller-treasurer-tax
collector for the purpose of receiving notices provided under this chapter; or, should
the person have no address registered with the auditor-controller-treasurer-tax collector
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. 3361, § 1, 3-6-18)
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