§ 35-26. Tax assessment—Notice requirements.

The notice of assessment shall be served upon the person by personal delivery, electronic mail addressed to the person at the electronic mail address he or she shall register with the treasurer-tax collector for the purpose of receiving notices provided under this chapter, 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 treasurer-tax collector for the purpose of receiving notices provided under this chapter; or, should the person have no address registered with the treasurer-tax collector for such purpose, then to such person's last known address or electronic mail address. For the purposes of this section, a service by mail is complete at the time of deposit in the United States mail. For purposes of this section, a service by electronic mail is complete at the time of transmission of the electronic mail.

(Ord. No. 6241 , § II(F), 8-28-2018; Ord. No. 6188 , § 26, 12-13-2016)